一、会计信息失真的严重危害性(一)从一个国家的角度讲,会计信息作为国家宏观调控的重要依据,会计信息失真使得有关核算资料发生扭曲,使国家宏观调控失去了可靠基础,误导了投资决策,损害了投资者的利益,干扰市场经济的发展,社会资源配置低劣化,国有资产严重流失,造成大范围的国家利益受损,严重影响正常的社会经济秩序。 I. Serious Harmfulness of Distorted Accounting Information 1. From a national perspective, accounting information is an important basis for the state’s macro-control. Distortion of accounting information distorts relevant accounting data, leaving the country’s macroeconomic control without a reliable foundation and misleading Investment decision-making has damaged the interests of investors, interfered with the development of a market economy, the social resource allocation has been deteriorated, and the loss of state assets has caused serious losses in a wide range of national interests, seriously affecting the normal social and economic order.