一、研究背景改革开放以来,我国社会、经济、文化等取得了令人瞩目的成就,但在推进现代企业改革的进程中,在经济方面也出现了许多问题,诸如会计信息失真、违法乱纪、贪污腐败等。这在很大程度上影响了国家和企业的经济利益,扰乱了社会主义市场经济的正常经济秩序,溯其根源,与会 I. Background Since the reform and opening up, China’s social, economic and cultural achievements have made remarkable achievements. However, in promoting the reform of modern enterprises, many problems have emerged in the economy, such as the distortion of accounting information and the violation of law and discipline , Corruption and so on. This has to a large extent affected the economic interests of the state and enterprises, disrupted the normal economic order of the socialist market economy, traced its roots,