会计信息反映一个单位的财务状况和经营成果，反映资源的分配和再分配情况。随着我国加入WTO及市场经济的发展，会计信息真伪越来越为各界关注，然而，当前会计信息失真的现象日趋严重，严重干扰了我国社会正常经济秩序，造成国有资产流失，使国家、社会公众，投资者利益遭受侵 Accounting information reflects the financial status and operating results of a unit, reflecting the distribution and redistribution of resources. With the development of China's accession to the WTO and the market economy, the authenticity of accounting information has drawn more and more attention from all walks of life. However, the current distortion of accounting information is becoming increasingly serious. This has seriously disturbed the normal economic order of our society, caused the loss of state assets, The public, investor interests have been violated