而会计造假是降低会计信息质量的罪魁祸首。

Accounting fraud is primarily responsible for the lowering of accounting information quality.

youdao

会计信息失真的原因较多，主观造假引起的会计信息失真是最主要、最直接的原因。

Although the reasons for false information of accounting can be specified in many places, subjective fake making is its most representative and direct reason.

youdao

我国会计信息失真可分为会计信息的非法造假和会计人员的操作失误。

The distortions of accounting information in China include the illegally artificial accounting information and the misoperations of accountants.

youdao