当前,会计信息失真已经成为社会各界关注的热点问题,会计信息是企业管理者进行决策的重要依据之一,会计信息的真实性、可靠性及相关性是保证信息使用者做出正确决策的基本前提和条件。但从披露出来的情况看,会计信息质量实在令人堪忧。在这些会计信息失真现象中,故意造假占的比例很大, At present, distortion of accounting information has become a hot issue of concern to all sectors of the society. Accounting information is one of the important bases for decision-making by enterprise managers. The authenticity, reliability and relevance of accounting information are the basic to ensure that information users make correct decisions Premise and conditions. However, from the disclosure of the situation, accounting information quality is really worrying. In these phenomena of accounting information distortion, accounting for a large proportion of fake accounting,