当前，会计信息失真问题日益普遍，严重干扰和影响了正常的社会经济秩序。它的存在已阻碍了企业的生存和发展，恶化了社会经济环境，误导了资金投向，影响了资本市场的资源配置和国家的宏观管理，造成了国家税收的流失，必须下大力气加以解决。 一是加快公司制改革步伐，建立现 At present, the problem of distortion of accounting information is increasingly widespread, seriously disturbing and affecting the normal social and economic order. Its existence has hindered the survival and development of enterprises, deteriorated the social and economic environment, misled funds and affected the allocation of resources in the capital market and the macroeconomic management of the country, resulting in the loss of state revenue and making great efforts to solve it. First, accelerate the pace of reform of the company system, establish now