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会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践获得的反映会计主体价值运动状况的经济信息。真实性是企业会计信息的生命,因为真实的会计信息是正确评估和预测未来的企业经营活动尤其是财务状况的重要依据,有助于投资者、贷款人合理决策和政府部门宏观调控,有利于企业经营管理者加强和改善经营管理。但是,企业会计信息失真却已成为当前我们经济生活中的一个顽症。所谓企业会计信息失真,就是会计核算的依据不真实或反映的财务状况经营成果虚假,不符合实际情况。企业会计信息失真对社会经济生活的危害是十分严重的。它误导投资决策,造成社会资源不合理配置。社会资源合理配置的基本要求是资源不断从低效率的领域流向高效率领域,失真的会计信息却常常使稀缺的资源作反向流动,浪费社会资源。它破坏社会信用,使企业正常的筹资活动受阻。一些企业制造虚假会计信息的初衷是希望取得更多的外部资金支持,但现代市场经济是信用经济,现代市场经济中的交易大部分是以
Accounting information is the economic information that people use in the course of economic activities to use accounting theories and methods, through accounting practice to reflect the value of the movement of accounting subjects. Authenticity is the life of corporate accounting information, because real accounting information is an important basis for correctly assessing and predicting future business operations, especially financial conditions, and it is helpful for investors and lenders to make rational decisions and macro-control by government departments. Business managers strengthen and improve business management. However, the distortion of corporate accounting information has become a chronic problem in our current economic life. The so-called distortion of corporate accounting information means that the basis for accounting is unrealistic or reflects the financial status of the business results is false and does not conform to the actual situation. The distortion of corporate accounting information is very serious to the social economic life. It misled investment decisions and caused unreasonable allocation of social resources. The basic requirement for rational allocation of social resources is that resources continue to flow from inefficient areas to high-efficiency areas. Distorted accounting information often reverses scarce resources and wastes social resources. It undermines social credit and hinders normal fund-raising activities. The original intention of some companies to create false accounting information is to obtain more external financial support, but the modern market economy is a credit economy, and most of the transactions in modern market economy are based on