我国将会计信息失真划分为合法性会计信息失真和非法性会计信息失真、人为会计信息失真和非人为会计信息失真等。对于会计信息失真,公认的原因是我国资本市场不发达会计制度和会计准则不完善、会计人员素质不高等。但在发生了令人震惊的安然、世通事件后,人们发现即便是市场经 China’s accounting information distortion is divided into legal accounting information distortion and illegal accounting information distortion, artificial accounting information distortion and non-human accounting information distortion. The reason for the distortion of accounting information is that the underdeveloped capital market in China has imperfect accounting systems and accounting standards, and the quality of accountants is not high. However, in the wake of the appalling Enron and WorldCom incidents, people found that even the market economy was over