随着我国资本市场接连出现的一系列会计造假事件,人们普遍对会计诚信问题产生了深重的忧虑,从而引发了对会计信息的信任危机。虚假会计信息严重扰乱我国社会主义市场经济的发展,必须采取切实措施防治会计信息失真。一、会计信息失真的原因⒈外部原因。⑴会计准则的灵活性和真空 Along with a series of accounting fraud events that appear successively in the capital market of our country, people are generally concerned deeply about the problem of accounting integrity, which has led to the crisis of confidence in accounting information. False accounting information seriously disrupts the development of China’s socialist market economy and must take effective measures to prevent and control accounting information distortion. First, the accounting information distortion causes ⒈ external reasons. ⑴ accounting standards flexibility and vacuum