会计信息失真的现实与思考

会计信息失真，是指会计给其使用者提供虚假信息，未真实反映客观经济活动，从而给决策者制定相关决策带来不利影响的一种现象。我国会计信息失真的现象十分普遍，危害十分严重。文章阐述了企业会计信息失真的危害，分析了企业会计信息失真的原因，提出了会计信息失真的治理对策。

Accounting Information Distortion and Reflection of Reality

The accounting information distortion, it is to point to accounting to provide false information to its users, not reflect the objective economic activity, detrimental to decision makers related decisions of a phenomenon. Accounting information distortion phenomenon is widespread in our country, the damage is very serious. The article expounds the harm of accounting information distortion, analyses the reason of distortion of accounting information, the management of accounting information distortion countermeasures are put forward.