近几年来，伴随着股份制改造，公司制改革进程的加快，我国的会计信息失真现象日益严重，从某种意义上说，已经超越了会计范畴而演变为一个备受关注的社会问题。会计信息的失真不仅会破坏投资环境、影响经济资源的合理配置，而且会导致国家宏观调控的严重失误、影响国民经济的? In recent years, along with the reform of shareholding system and the speeding-up of reform in the company system, the distortion of accounting information in our country is becoming more and more serious. In a certain sense, it has surpassed the accounting category and evolved into a social issue of great concern. Distortion of accounting information will not only undermine the investment environment, affecting the rational allocation of economic resources, but also lead to serious mistakes in national macro-control, affecting the national economy?