【正文】 s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II 23 Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 參考文獻(xiàn)： ［ 1］ 陳 潔 瑩 ． 財(cái) 務(wù) 報(bào) 表 、 會(huì) 計(jì) 信息 質(zhì) 量與 審 計(jì) 質(zhì) 量 ［ Ｊ ］ ． 會(huì) 計(jì) 之 友 ， 2022 ［ 2］ 白 平 ， 袁建 國(guó) ． 證 券 市 場(chǎng) 會(huì) 計(jì) 信息 質(zhì) 量 監(jiān) 管現(xiàn) 狀 及 對(duì) 策 ［ Ｊ ］ ． 財(cái) 會(huì) 通訊 ， 2022，（ 5） . ［ 3］ 吳 明 濤 ， 劉穎 ， 石 瑤 ． 基于 投 影尋 蹤 模 型 的 企 業(yè)會(huì) 計(jì) 信息 質(zhì) 量 評(píng) 價(jià) ［ Ｊ ］ ． 遼寧 工 程 技 術(shù) 大 學(xué)學(xué) 報(bào) （ 社 會(huì) 科學(xué) 版 ）， 2022，（ ７ ） ． ［ 4］ 孫 璐薇 ． 會(huì) 計(jì) 信息 質(zhì) 量 及 評(píng) 價(jià) 體系 在 企 業(yè) 環(huán) 境 信息中 的 應(yīng) 用 ——— 基于上 市 鋼 鐵 企 業(yè) 環(huán) 境 信息 披露 的 創(chuàng) 新 性 研究 ［ Ｊ ］ ． 中國(guó)市 場(chǎng) ， 2022，（ ６ ） ． ［ 5］ 蔡 艷 芳 ， 蔣瑜 峰 ． 會(huì) 計(jì) 信息 質(zhì) 量與 企 業(yè) 非 投 資 效率 ： 基于 資 本 市 場(chǎng) 信息 20 不 對(duì) 稱(chēng) 的 視 角 ［ Ｊ ］ ． 財(cái) 會(huì) 通訊 ， 2022，（ ５ ） ． [6] 朱萍萍 .關(guān)于會(huì)計(jì)失真與會(huì)計(jì)委派制探討 [J].經(jīng)濟(jì)生活文摘 (上半月 ),2022(3). 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[20] 淺議企業(yè)會(huì)計(jì)信息失真問(wèn)題及對(duì)策 .《財(cái)會(huì)天地》 2022年 9月 .P85 [21] 會(huì)計(jì)信息失真的原因與治理對(duì)策 .《產(chǎn)業(yè)與科技論壇》 2022年第 10卷 24期 P219 [22] 國(guó)內(nèi) 上市公司會(huì)計(jì)信息失真的相關(guān)思考 .《商業(yè)現(xiàn)代化》 2022年 8月（中旬刊） P106 [23] 關(guān)于會(huì)計(jì)信息失真的若干思考 .《企業(yè)導(dǎo)報(bào)》 2022年第 16期 P128 21 [24]于潔 ． 淺析 新 會(huì)計(jì) 準(zhǔn)則 對(duì) 傳統(tǒng) 會(huì)計(jì)理 論 的 變革 ［ Ｊ ］ ． 中 國(guó) 市場(chǎng) ． 2022 [25]王曉智 ． 淺 論企業(yè) 會(huì)計(jì)信息失真的問(wèn)題 ［ Ｊ ］ ． 中 國(guó) 市場(chǎng)。 會(huì)計(jì)信息好壞決定著經(jīng)濟(jì)的質(zhì)量的好壞，會(huì)計(jì)信息質(zhì)量的提 高對(duì)整個(gè)工作決策者的質(zhì)量的保證有重要意義，直接關(guān)系到?jīng)Q策者的決策和后果，所以說(shuō)真實(shí)可靠合法完整的會(huì)計(jì)信息是決策者進(jìn)行決策的前提條件和依據(jù) 。建立社會(huì)誠(chéng)信的最終目標(biāo)是改變?nèi)藗兊乃枷胗^念 ,由他律轉(zhuǎn)變到自律 ,使人們誠(chéng)實(shí)守信由不自覺(jué)、被強(qiáng)迫的行為到自覺(jué)、自愿遵守誠(chéng)信。打造社會(huì)誠(chéng)信關(guān)鍵是從兩方面去做 ,一是短期的行為 ,短期行為主要是利用法律加大處罰力度 ,增加不誠(chéng)信的成本 。 19 從上面的分析可知上市公司會(huì)計(jì)信息的失真與會(huì)計(jì)領(lǐng)域的誠(chéng)信缺失有關(guān) ,但是誠(chéng)信的缺失不僅是會(huì)計(jì)領(lǐng)域僅有的現(xiàn)象 ,也不僅是會(huì)計(jì)人員僅有的現(xiàn)象 ,它成了社會(huì)的普遍現(xiàn)象。 加強(qiáng)自律組織建設(shè)。大力發(fā)展負(fù)無(wú)限責(zé)任的會(huì)計(jì)事務(wù)所 ,使其承擔(dān)“無(wú)限”的財(cái)產(chǎn)責(zé)任 ,促使其提高風(fēng)險(xiǎn)意識(shí)和執(zhí)業(yè)質(zhì)量 ,從“體制”上提升會(huì)計(jì)行業(yè)以“誠(chéng)信”為核心的道德品質(zhì)。我國(guó)注冊(cè)會(huì)計(jì)師事業(yè)開(kāi)展才一 20 多年 ,注冊(cè)會(huì)計(jì)師的素質(zhì)尚有待提高。 會(huì)計(jì)信息是由企業(yè)的會(huì)計(jì)人員提供 ,但 是只有經(jīng)過(guò)注冊(cè)會(huì)計(jì)一師審計(jì)才能證明它是否達(dá)到高質(zhì)量的要求 ,是否具備相關(guān)性、可靠性、可比性等。其中