近年来,已有不少企事业单位频频出现会计报表虚报瞒报、会计造假等财务问题,这不仅使企事业管理混乱、会计信息失真,而且还引发了一系列社会问题,如国家财产受到损失、广大投资者的利益受到侵犯等,严重影响了市场经济秩序的建立。这些问题的根源在于企事业单位 In recent years, many enterprises and institutions frequently report financial problems such as false accounting reports and accounting fraud. This not only causes confusion in the management of enterprises and enterprises, distortion of accounting information, but also triggers a series of social problems such as the loss of state property , The interests of the majority of investors have been violated, etc., seriously affected the establishment of a market economy order. The root cause of these problems is enterprises and institutions