和居民收入差距不断拉大一样,会计信息失真问题也是我国当前在构建和谐社会过程中社会各界广泛关注的问题之一,并且二者都有愈演愈烈之势。尤其是美国的“安然”(Anron)、“世通”等会计舞弊事件出现之后,我国会计界对美国以行业自律(Self-regulat)io为n主的会计监管模式的有效 As the income gap between residents is getting wider, the problem of distortion of accounting information is also one of the issues that have drawn widespread public concern in the process of building a harmonious society in our country. Both of these issues have become increasingly fierce. Especially after the emergence of the accounting frauds such as the “Anron” and “WorldCom” in the United States, the accounting circles in our country have made effective the accounting supervision mode of the United States based on the self-regulation of industry self-regulation