会计是以经济、企业组织形式的发展为基础而产生与发展的,会计行为对经济发展、企业组织形式与制度完善、市场成长的作用不容忽视。曾经,人们象信任日出日落一样信任会计数据,认为会计信息数据象“铁打”的一样可靠。然而,社会在进步,人类文明空前发展,会计却由于大量信息失真 Accounting is generated and developed on the basis of economic and organizational forms of development. The role of accounting practices in economic development, the organization and organization of enterprises, and market growth can not be ignored. Once, people trusted the accounting data just like the sunrise and sunset, believing that accounting information data is as reliable as “ironclad.” However, as society advances and human civilization develops at an unprecedented rate, accounting is distorted by a great deal of information