会计信息的真实性对于企业的正常运行、国民经济的健康发展至关重要。由于会计制度的不健全、企业监督和约束机制的不对称等原因,我国的会计信息失真情况严重,不能如实地反应企业的财务状况和经营成果,政府有必要采取行之有效的措施提高会计信息的真实性。 The authenticity of accounting information for the normal operation of enterprises, the healthy development of national economy is crucial. Due to the imperfect accounting system, the asymmetry of enterprise supervision and restraint mechanisms, the distortion of accounting information in our country is so serious that we can not faithfully reflect the financial status and operating results of enterprises. It is necessary for the government to take effective measures to improve the accounting information Authenticity.