会计信息失真,归根到底是因为失真的会计信息,对会计信息的使用者造成危害,如假帐、假报表、假成本、假利润、假亏损等广泛出现,严重干扰着国家宏观经济管理,干扰着市场资源配置,不仅制定国家发展规划和国家宏观经济调控政策起了误导作用,使会计信息使用者、投资者(包括潜在的 Accounting information distortion, in the final analysis because of the distortion of accounting information, the users of accounting information hazards, such as false accounts, false statements, fake costs, false profits, false losses and so widespread, seriously interfering with the country’s macroeconomic management, interference With the allocation of market resources, it not only misleads the formulation of national development plans and national macroeconomic regulation and control policies, but also makes accounting information users, investors (including potential