当前 ,会计信息失真的现象比较严重 ,主要表现是 :或为业绩考核 ,或为骗取银行贷款和发行股票筹集资金 ,或为达到偷税漏税等非法目的 ,人为地捏造会计事实 ,篡改会计数据 ,伪造、变造会计凭证、会计账簿 ,粉饰财务会计报告 ,骗取投资者、债权人及政府有关部门的信任 ,出现了诸 At present, the phenomenon of accounting information distortion is more serious, the main performance is: either for the performance evaluation, or for fraudulent bank loans and the issuance of shares to raise funds, or to achieve tax evasion and other illegal purposes, artificial fabrication of accounting facts, tampering accounting data, counterfeiting , Change the accounting vouchers, accounting books, whitewash financial and accounting reports, investors, creditors and government departments to fool trust, there have been various