会计信息是财务管理工作的重要内容,它越来越被广大决策者、投资者、债权人和企业管理人所重视,并成为政府部门宏观决策的重要依据。但是,应当清醒地看到,随着经济的快速发展,会计造假、会计信息失真现象层出不穷,屡见不鲜,而且越来越严重,严重干扰了正常的经济秩序,损害了国家 Accounting information is an important part of financial management. It is paid more and more attention to by decision-makers, investors, creditors and business managers and has become an important basis for macro-decision-making of government departments. However, it should be soberly realized that with the rapid economic development and accounting fraud, the phenomena of distortion of accounting information are not uncommon and have become more and more serious. This has seriously disturbed the normal economic order and harmed the country