回顾世界其他国家和地区的会计发展史,也存在严重的会计信息失真问题,但通过有效的治理,这一问题已在很大程度上得到缓解。会计信息失真自会计诞生以来,便已存在。但早期的会计人员只是向业主负责,属“账目保密”的时代,会计信息失真并未引起 Recalling the history of accounting in other countries and regions in the world, there is also a serious problem of distortion of accounting information. However, this problem has been eased to a large extent through effective governance. Accounting information distortion since accounting was born, it already exists. However, the early accountants were only responsible to the owners, which belonged to the era of “confidentiality of accounts”. Accounting information distortion did not arise