会计信息具有一定的经济后果,是决策者进行决策的重要依据之一,这已是不争之实。这也是近年来会计信息失真现象越来越严重、弄虚作假的报表日益增多的原因之一。2001年审计署组织力量对1290家国有控股企业的资产负债损益情况进行审计,发现会计报表严重失真的企业68%,上市公司中也出现了诸如琼民源、银广厦等严重的会计造假事件。这些造假事件成为社会大众关注的焦点问题,也引起了人们对会计信息真实性的研究。会计确认对真实性的影响会计原则是会计核算的基本规则。 Accounting information has certain economic consequences and is an important basis for decision-makers to make decisions. This is an indisputable fact. This is also one of the reasons why accounting information has become more and more serious in recent years and reports of fraud and fraud have been increasing day by day. In 2001, the Audit Commission organized the audit of the assets and liabilities of 1290 state-owned enterprises, and found that 68% of the enterprises with serious distortion of accounting reports also had serious accounting fraud events in listed companies such as Qiong Min Yuan and Yin Guang Ha. . These counterfeit events have become the focus of public concern, but also caused people to study the authenticity of accounting information. The impact of accounting recognition on authenticity Accounting principles are the basic rules of accounting.