我国《会计法》要求会计提供的信息必须“真实、准确、完整”,把会计信息的真实可靠作为会计法的第一大原则和会计工作的核心。然而不容乐观的是,从近几年来中国上市公司造假事件屡禁不止,到少数政府官员的贪污、腐败行为,这些经济案件的发生都和会计信息失真有着割舍不断的关 The “Accounting Law” of our country requires that the information provided by accounting must be “true, accurate and complete”, taking the true and reliable accounting information as the first principle of accounting law and the core of accounting work. However, it is not optimistic that the listed companies in China have been repeatedly forbidden to make counterfeit events in recent years. Corruption and corruption caused by a few government officials and the occurrence of these economic cases are all related to the distortion of accounting information.