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近年来,美国上市公司的财务丑闻不断曝光,从安然公司、世界通讯到施东、默克,再到最近曝光的时代华纳公司会计造假案举世震惊,由此带来了世人对会计信息失真的担忧。在我国的会计行业也掀起了对会计信息失真的大讨论。 目前,我国部分地方会计秩序出现紊乱,最典型的问题就是会计信息失真。会计信息失真的危害是十分严重的。宏观会计信息失真,会掩盖经济运行中存在的矛盾和隐患,使国民经济发展所需的正常运行环境受到破坏,影响利益分配和社会资源的合理配置。基层会
In recent years, the financial scandals of US public companies have been constantly exposed. From the Enron, WorldCom, to Shidong, Merck, to the recent exposure of Time Warner’s accounting fraud cases, the world has been shocked. As a result, the world has distorted the accounting information Worry. In China’s accounting industry has also set off a big discussion of accounting information distortion. At present, some parts of our country accounting order disorder, the most typical problem is accounting information distortion. The harm of accounting information distortion is very serious. The distortion of macro-accounting information will cover up the contradictions and hidden dangers in the economic operation, destroy the normal operation environment required for the development of the national economy, affect the distribution of profits and the rational allocation of social resources. Grassroots meeting