近几年，我国经济生活中刮起一股假冒伪劣、虚报浮夸之风。它在会计领域的主要表现是：相当一些经济组织、事业单位和政府经济管理部门肆意编造虚假的会计数据，造成严重的会计信息失真。它助长了贪污、浪费和腐败，损害了国家和社会公众的利益，干扰国家宏观调控和市场经济秩 In recent years, there has been a wave of fake and shoddy fakes in China’s economic life and a false pretense. Its main performance in the field of accounting is: a considerable number of economic organizations, public institutions and government economic management departments wantonly fabricating false accounting data, causing serious accounting information distortion. It encourages corruption, waste and corruption, undermines the interests of the state and the general public, and disrupts the state’s macroeconomic control and market economy.