当前会计工作中存在假帐泛滥、信息失真、秩序混乱等突出问题,严重破坏了社会经济秩序,制约了会计职能作用的发挥。概括起来,会计信息失真的原因有以下几个方面:(1)人们对不正当利益的追求。这种追求驱动着人们为了近期的、局部的、个人的利益,在会计核算上弄虚作假。有的企业 In the current accounting work, there are such prominent problems as the proliferation of false accounts, the distortion of information and the disorder of order, which have seriously damaged the social and economic order and restricted the functions of accounting functions. To sum up, accounting information distortion for the following reasons: (1) People’s pursuit of improper benefits. This pursuit drives people to resort to fraud in accounting for the sake of recent, partial and personal interests. Some companies