在市场经济的今天,会计信息质量十分重要。近年来,从财政部门检查结果看,我国企业也存在会计信息失真的现象。我国会计信息质量存在失真问题,利益的驱使是根本原因,其它方面的原因诸多,如:单位负责人的授意、指使、强令会计人员做假;会计人员业务素质不高;监督机制不健全;对会计 In the market economy today, accounting information quality is very important. In recent years, from the inspection results of the financial sector, there are also phenomena of accounting information distortion in our country. There are many reasons for the quality of accounting information in our country, such as distortion of the quality of accounting information, driven by interests, and other reasons for many reasons, such as: the responsible person of the unit instructs and instructs the accounting staff to make false accounting; the quality of the accounting staff is not high; the supervision mechanism is not perfect; Accounting