当前会计信息失真问题，应引起重视，有的企业上报产值和效益指标，与实际情况出人很大。少数企业经营承包者借此捞到经济好处和政治资本。却使企业受到经济损失。个别企业形成了“穷了和尚富方丈”。企业发展步履维艰、职工生活困难。企业信息的真实性是会计信息的生命。它是通 The current accounting information distortion problems should be taken seriously, and some enterprises reported the output value and efficiency indicators, and the actual situation was a great person. A handful of business-run contractors have benefited from economic benefits and political capital. However, enterprises have suffered economic losses. Individual enterprises formed “poor monk rich abbot ”. Enterprise development difficult, workers living difficulties. The authenticity of corporate information is the life of accounting information. It is through