财务会计报告是企业的重要信息资源，它所提供的企业财务状况、经营成果和现金流量的信息对于国家实施宏观调控政策、进行投资决策、加强经济管理和经济监督都具有不可替代的作用。但在会计实践中也存在着财务会计报告形同虚设、会计信息严重失真的问题。为了解决这一问题，我 The financial accounting report is an important information resource of an enterprise. The information it provides about the financial status, operating results and cash flow of an enterprise plays an irreplaceable role in implementing macro-control policies, making investment decisions, and strengthening economic management and economic supervision. However, in the practice of accounting, there are also some problems such as the financial accounting reports are of such falsity that the accounting information is seriously distorted. In order to solve this problem, I