近年来，我国财经工作中比较普遍地存在制度执行不严、财经纪律松弛、会计信息失真等现象；做假帐、报假表、玩数字游戏，“变通”处理经济业务等，也屡见不鲜。会计信息失真危害极大，它不仅违反了真实性原则，还助长浮夸不实之风，败坏社会风气，同时误导财经信息，使决策部 In recent years, the phenomenon of lax financial and economic discipline, distortion of accounting information, etc. is common in the financial and economic work in our country. It is also not uncommon to make fake accounts, report fake watches, play numbers games and “work around” economic operations. Accounting information distortion is extremely harmful. It not only violates the principle of authenticity, but also encourages exaggeration of untruths, corrupting social norms, misleading financial information and making decision-making department