会计信息是会计人员通过收集、记录、加工整理经济活动中的数据资料,按照一定的技术方法和规范要求,向企业决策层和外部使用者提供的财务信息。它一方面为满足国家进行宏观经济调控提供了资料,另一方面为外部投资者、债权人进行有效的投资决策提供了重要的依据。同时也满足了企业内部经营管理者进行经营决策的需要。它所反映的数据与相应会计期间内实际发生的经济业务事项要完全相符,因而具有真实性、可靠性、及时性的特点。然而,随着社会经济环境的日趋复杂,由于企业产权不明晰、经营者(管理者)短期行为严重等原因,会计信息失真现象日益严重,其表现形式也是多种多样的。在帐务处理方面,一些施工企业领导为了粉饰报告期的经济业绩,刻意美化企业形象,通过应进产品成本的费用不进成本、少提或不提折 Accounting information is the financial information that accounting personnel provide to decision-makers and external users of enterprises by collecting, recording and processing the data and data in economic activities according to certain technical methods and specifications. On the one hand, it provides information for the government to carry out macroeconomic regulation and control and on the other hand, it provides an important basis for making effective investment decisions by external investors and creditors. At the same time, it also meets the needs of managers and managers of enterprises. It reflects the data and the actual accounting period during the actual occurrence of economic and business matters to be fully consistent, and therefore has the authenticity, reliability, timeliness characteristics. However, with the increasingly complex social and economic environment, due to the unclear property rights of enterprises and the serious short-term behavior of managers (managers), the distortion of accounting information is becoming increasingly serious and its manifestations are varied. In the accounting treatment, some construction company leaders in order to whitewash the economic performance of the reporting period, deliberately beautify the corporate image, through the cost of products should not into the cost, with or without mentioning