随着改革放开的不断深入,市场经济的逐步发展,会计信息质量在经济生活中显得尤为重要。所谓会计信息失真,就是会计核算的依据不真实或反映的财务状况和经营成果虚假,不符合实际情况。会计信息的真实与有效在宏观调控、微观管理及促进经济发展等方面都发挥着巨大作用,直接关系到 With the continuous deepening of the reform and the gradual development of the market economy, the quality of accounting information is particularly important in economic life. The so-called accounting information distortion, accounting is based on the untrue or reflected in the financial position and operating results false, does not conform to the actual situation. The true and effective accounting information plays a great role in macroeconomic regulation and control, micro-management and economic development, which are directly related to