会计信息的真实性是会计工作的基本要求。真实的会计信息具有如实反映、可验证性和中立性等特征。但我国会计信息失真的现状有目共睹,令人咋舌。近几年,财政部组织驻各地财政监察专员办事处对100户经社会审计机构审计的国有企业年报进行了抽审。从公布的1998年的情况看,发现大? The authenticity of accounting information is the basic requirement of accounting work. The real accounting information has the characteristics of true reflection, verifiability and neutrality. However, the status of China’s accounting information distortion for all to see, it is staggering. In recent years, the MOF has organized offices of financial inspectors in various places to conduct a random sample examination on 100 annual reports of state-owned enterprises audited by the auditing agencies of the Commission. From the published 1998 situation, found that large?