一、会计信息失真的文化根源我国《企业会计准则》中确定的会计核算目标是：“会计信息应当符合国家宏观经济管理的要求，满足有关方面了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。”而高质量的会计信息则是实现以上目标的关键。高质量的会计信息必须? First, the cultural roots of accounting information distortion Accounting standards set forth in the “Accounting Standards for Business Enterprises” is: “Accounting information should meet the requirements of national macroeconomic management to meet the needs of the parties concerned to understand the financial status and operating results of enterprises to meet the business to strengthen Internal management needs. ”High-quality accounting information is the key to achieving these goals. High-quality accounting information must be?