会计信息是各种经济信息的基础, 是各级政府、各部门、单位进行经济 决策的重要依据,是经济工作的“晴 雨表”。然而,从现实情况看,会计信 息失真的现象时有发生、整体质量不 高的问题还没有得到根本改变,国内 有“琼民源”、“银广夏”等,国外有“安然”、“阳光”等,其造假金 Accounting information is the basis of various economic information and an important basis for economic decisions made by governments, departments and units at all levels and a “barometer” of economic work. However, judging from the actual situation, the phenomena of accounting information distortion have occurred from time to time. The overall problem of low quality has not been fundamentally changed yet. There are “Qiong Min Yuan” and “Yin Guang Xia” in China, and there are “Enron, Sunshine ”, etc., its counterfeit gold