近年来,会计信息失真问题备受关注,在一定意义上已超出了会计范畴而变成一种较严重的社会问题。随着我国资本市场迭连出现一系列会计造假事件,郑百文的欺诈,银广夏的神话,人们对会计工作的真实性和有效性产生深重的疑虑,从而引发了对会计信息的信任危机。那么,会计信息失真的危害及原因是什么,又如 In recent years, the issue of accounting information distortion has drawn much attention, which in a certain sense has gone beyond the scope of accounting into a more serious social problem. As a series of accounting fraud cases occur in capital markets in our country, the cheating of Zheng Baiwen and the myth of Yin Guangxia, people have deep doubts about the authenticity and effectiveness of accounting work, which leads to the crisis of trust in accounting information. So, accounting information distortion hazards and what are the reasons, another example