提起会计报表粉饰 ,有人就会想起我国会计界最难解决的会计信息失真问题。但是 ,会计报表粉饰和会计信息失真并非完全一致 ,前者主要侧重会计行为人的主观动机 ,而后者则可能包含会计行为人主观能动的后果 ,也可能包括由于会计本身缺陷而由客观原因导致的会计资料不实。而且就? Filed accounting reports whitewash, some people will think of accounting in our country the most difficult to solve accounting information distortion problem. However, the glossary of accounting statements and accounting information distortion are not exactly the same. The former mainly focuses on the subjective motivation of the accounting agent, while the latter may include the subjective and dynamic consequences of the accounting agent, or may include the objective accounting for the accounting deficiencies Information is not real. And?