会计信息是社会经济有效运行的重要基础。社会经济的有效运行要求会计信息与所反映的客观事实相符,真实性是对会计信息质量最基本的要求。我国目前经济运行中存在的国有资产流失、证券市场发育不成熟、社会交易费用高等诸多问题很大程度上都与会计信息失真有关。由于会计信息失真所带来的后果十分严重,有必 Accounting information is an important foundation for the social economy to operate effectively. The effective operation of the social economy requires accounting information to be consistent with the objective facts reflected, and the authenticity is the most basic requirement for the quality of accounting information. At present, many problems in China’s economy, such as the loss of state-owned assets, the immature securities market and the high social transaction costs, are all related to the distortion of accounting information. As the consequences of distortion of accounting information is very serious, it is necessary