长期以来,大量的国内外财务舞弊丑闻一直在不断的震撼着理论界和实务界。可以说,会计信息失真是一个国际性、历史性和长期性的问题,它一直是世界会计学界研究的重点课题,也一直是世界各国政府部门着力解决的重大问题。2006年2月15日,财政部会计准则委员会发布了新的企业会计准 For a long time, a large number of financial fraud scandals both at home and abroad have been continuously shocking theorists and practitioners. It can be said that distortion of accounting information is an international, historical and long-term issue. It has always been a key issue in the study of the world accounting field and has always been a major issue that the government departments of various countries in the world are trying to solve. February 15, 2006, the Ministry of Finance Accounting Standards Board released a new corporate accounting standards