按照我国《企业会计准则》中确定的会计目标 ,会计信息要满足宏观调控 ,企业内部经营管理和企业外部相关决策三方面的需要。而会计信息的质量好坏就成为能否实现上述目标的关键。高质量的会计信息必须满足真实、相关、及时可比等方面的要求 ,其中真实性是最根本的要求。然而 , According to the accounting objectives set forth in the “Accounting Standards for Business Enterprises” in our country, the accounting information needs to meet the needs of the three aspects of macroeconomic regulation and control, internal operation and management of the enterprise and relevant external decision-making. The quality of accounting information has become the key to achieving the above goals. High-quality accounting information must meet the real, relevant, timely and comparable requirements, of which the authenticity is the most fundamental requirement. However,