会计信息的真实性、可靠性及相关性是保证信息使用者作出正确决策的基本前提和条件。但从各个方面披露出来的情况看,会计信息质量令人堪忧。因此,在当前,治理会计信息失真任重道远!一、会计信息失真的分类从失真的会计信息产生过程分析,会计信息失真可分为会计事项失真引起的会计信息失真和会计处理失真引 The authenticity, reliability and relevance of accounting information are the basic prerequisites and conditions for ensuring that information users make correct decisions. However, from all aspects of disclosure, the quality of accounting information is worrying. Therefore, at present, it is a long way to go to deal with the distortion of accounting information. I. Classification of Accounting Information Distortion From the analysis of the process of accounting information distortion, the accounting information distortion can be divided into the distortion of accounting information and the distortion of accounting treatment caused by the distortion of accounting items