近年来,国内外出现了一系列会计造假事件,国外如美国的安然、世界通信公司,国内如琼民源、猴王、银广夏等,它引起了社会公众对会计信息质量问题的普遍关注。我国的中小型企业无论从数量上还是从整体规模 In recent years, there have been a series of accounting fraud events both at home and abroad. Enron such as Enron in the United States, world communications companies, such as Qiong Min Yuan, Monkey King, Yin Guang Xia, etc. have caused widespread public concern about the quality of accounting information . China’s small and medium-sized enterprises in terms of quantity or overall size