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会计工作是现代企业管理的重要环节，是一切经济管理活动的基础，其目的是对经济活动的主体进行核算，提供反映会计主体经济活动的信息。 然而，会计在经济管理中地位、作用不断提升的同时，也遇到了虚假会计报表满天飞，会计信息严重失真的问题。从微观角度看，虚假的会计信息
Accounting work is an important part of modern enterprise management and the basis of all economic management activities. Its purpose is to account for the main part of economic activities and provide information that reflects the economic activities of accounting subjects. However, accounting in the economic management status, the role of rising, but also encountered fake accounting reports flying, serious distortion of accounting information issues. From the microscopic point of view, false accounting information