会计信息失真是一个国际性、历史性的问题,它一直是世界会计学界研究的重点课题,也一直是世界各国政府部门着力解决的重大问题。然而,时至今日,各种各样的会计信息失真事件仍然困扰着世界各国。比如,美国著名的“安然事件”,以及我国的“银广厦事件”“、红光事件”等。切实解 Accounting information distortion is an international and historical issue. It has always been a key issue in the field of accounting in the world and has always been a major issue that the government departments of various countries in the world are trying to solve. However, up to now, all kinds of distortions in accounting information still plague the countries in the world. For example, the famous “Enron incident” in the United States, as well as China’s “Silver Guangsha Incident” and “Red Incident”. Practical solution