近年来,会计信息失真的问题越来越突出。从道德角度来看,表现为部分会计行为者道德沦丧,有法不依,进而违法犯罪,相当一部分会计主体不能遵守真实客观的会计道德规范,制造虚假的会计信息,这些行为扰乱了企业的正常运营,损害了债权人、投资者等相关团体的利益,造成了国家税收和国 In recent years, the problem of accounting information distortion becomes more and more prominent. From an ethical point of view, some accountants behaved in such a way that they lost their morality, violated the law and thus committed crimes. A considerable part of the accounting entities could not abide by the true and objective accounting ethics and fabricated false accounting information, which disrupted the normal operation of the enterprise , Damaging the interests of creditors, investors and other related groups, resulting in state tax revenue and the country