企业会计信息失真,就不能客观地反映企业财务状况及其经营成果。虚假核算、盈亏不实、隐瞒收入、偷逃税金,甚垒账外设账,这些行为严重的扰乱了正常经济秩序。审计长李金华同志在接受《中国审计》杂志社记者采访时指出,“企业审计要‘抓大……’,二要‘打假’,严格检查和纠正一些企业弄虚作假,记假账、算假账的问题,逐步对企业 Enterprise accounting information distortion, it can not objectively reflect the financial status of enterprises and their operating results. False accounting, false profits and losses, concealment of income, tax evasion, and even accounts outside the accounts, these acts seriously disrupted the normal economic order. In an interview with a reporter from China Audit magazine, the Auditor General Li Jinhua pointed out: "Enterprises should make big audits, and second, they must strictly punish and correct the frauds, false accounting and false accounting led by some enterprises Problems, gradually to the business