近年来,随着经济发展对会计信息需求的增加,发现我国会计信息失真现象越来越严重。会计信息失真现象暴露了我国经济发展中有关制度、体制及管理等多方面的种种弊端;严重地影响了我国正常的经济秩序和生产建设,甚至会误导会计信息使用者,导致决策的失误。真实的会计信息,是指生 In recent years, with the increasing demand for accounting information in economic development, we find that the distortion of accounting information in our country is more and more serious. The phenomenon of distortion of accounting information has exposed various defects in the system, system and management of our country’s economic development. It has seriously affected the normal economic order and production in our country. It even misled the users of accounting information and led to mistakes in decision-making. Real accounting information refers to students