会计信息失真是一个世界性的难题.也是一个世纪性的难题。无论中国还是美国,无论是现在还是将来,只要市场经济的游戏规则中存在创新,具有不确定性与风险,会计信息失真就会存在。它已经成为影响我国经济秩序的一个重要因素,严重损害了证券市场资源的优化配置。会计信息失真包括两方面:一是会计造假,这是企业违反会计管制的违法行为:二是会计操纵,又称盈余管理,这是企业利用会计管制的弹性操纵会计数据的合法行为。无论是会计造假还是会计操纵,归根结底是会计信息质量的问题,这正是进 Accounting information distortion is a worldwide problem, but also a century of problems. No matter China or the United States, no matter now or in the future, as long as there is innovation, uncertainty and risk in the game rules of the market economy, accounting information distortion will exist. It has become an important factor that affects the economic order in our country and has seriously damaged the optimal allocation of resources in the securities market. Accounting information distortion includes two aspects: First, accounting fraud, which is illegal business accounting violations; Second, accounting manipulation, also known as earnings management, which is the use of accounting controls flexible accounting data manipulation legal acts. Whether accounting fraud or accounting manipulation, in the final analysis is the quality of accounting information, which is into