会计信息的真实与有效,对企业的内外管理和决策起着十分关键的作用,但是,目前我国会计信息失真的现象仍相当严重,其根源在于有些企业领导和会计人员为了追求不法利益、谋取私利、弄虚作假、营私舞弊、侵吞国家财产,偷税漏税,不仅欺骗了国家,欺 The truth and effectiveness of accounting information plays a very crucial role in the internal and external management and decision-making of enterprises. However, the distortion of accounting information in our country is still quite serious. The root cause is that some business leaders and accountants, in pursuit of unscrupulous interests, seek personal gain , Fraud, malpractices, embezzlement of state property, tax evasion, not only cheat the country, bully