会计不仅仅是一种经济管理工作,还是一个以提供财务信息为主的经济信息系统。会计核算中的主观失真在现实工作中经常出现,本文从会计核算主观失真的表现,原因方面进行分析,并提出相应对策。 Accounting is not only a kind of economic management, but also to provide financial information based economic information system. Subjective distortions in accounting often appear in the real work. This article analyzes the performance and causes of subjective distortions in accounting and puts forward corresponding countermeasures.