会计信息作为一种商业语言,正越来越被广大决策者、投资者、债权人、企业管理者所重视,它也成为政府部门进行宏观决策的重要依据,但与此同时,利用会计信息谋取不正当利益,损害投资者、债权人利益的行为也时有发生,这不仅对改革开放和市场经济建设造成 As a commercial language, accounting information is being paid more and more attention by policymakers, investors, creditors and business managers. It also becomes an important basis for government departments to make macro decisions. At the same time, however, the use of accounting information to seek Legitimate interests, damage to the interests of investors, creditors from time to time, not only for the reform and opening up and the construction of a market economy