With the constant deepening of China's economic reform and the increasing development of the socialist market economy,on the one hand,the accounting information in the macro and micro management more and more important,indicating an important role,on the other hand,the old and new policies in the structural transformation measures in place,macroeconomic surveillance control and corporate self-restraint mechanism is not perfect,and some units such as the operators a sense of law,accounting information is not true,not true is a growing problem,and has been damaged to varying degrees,the state and the public the legitimate interests of,interferes with the normal market economic order,on the effective operation of national macroeconomic policies have brought serious negative impact.