会计的本质是一个经济信息系统,企业会计信息的质量,不仅影响到与企业有利益关系的投资者、债权人等群体的经济利益,而且影响到整个国家的经济秩序和社会秩序。随着我国资本市场迭连出现一系列会计造假事件,以及美国“安然”公司的造假丑闻,人们对会计工作的真实性 The nature of accounting is an economic information system. The quality of enterprise accounting information not only affects the economic interests of investors, creditors and other groups that have interests with the enterprise, but also affects the economic order and social order of the entire country. As a series of accounting fraud events occur in our capital market, as well as the fraud scandals in the United States, the authenticity of accounting work