改革开放以来,我国的会计工作有了长足发展,特别是改革会计核算制度方面取得了有目共睹的成就,财务会计工作正朝着规范化、制度化、法规化的轨道发展。然而,近几年来,会计信息失真现象却日益严重起来,其最主要的表现就是许多企业虚盈实亏,谎报利润。会计信息失真现象给我国社会主义市场经济的健康发展带来的危害是显 Since the reform and opening up, China’s accounting work has made great progress, especially in the reform of the accounting system has made remarkable achievements, financial accounting is moving toward standardization, institutionalization, regulatory orbit. However, the distortion of accounting information has become more and more serious in recent years. The most important manifestation of this is that many enterprises have real losses and false profits. The harm of distortion of accounting information to the healthy development of our socialist market economy is obvious