构建和谐社会是一个系统工程,涉及社会、政治、经济、文化等方面。会计信息是会计主体向政府有关部门、企业管理者及与企业有经济利益关系的各方提供的,反映其一定时期财务状况、经营成果和资金变动情况的有用信息。显然,会计信息失真及其导致的后果是严重的,也是不容回避的。它使一部分人受益的同时会损 Building a harmonious society is a systematic project involving social, political, economic and cultural aspects. Accounting information is useful information that the accounting entity provides to the relevant government departments, business managers and all parties that have economic interests with the enterprise and reflects the financial status, operating results and capital changes during a certain period of time. Obviously, the accounting information distortion and its consequences are serious and unavoidable. It makes some people benefit at the same time will be damaged