近年来，会计信息失真的现象较为普遍，这一方面误导了宏观管理层和其他相关的利益主体，另一方面，企业本身也难以做出正确的投资和经营决策。虚假的会计信息下往往还隐藏着经营管理者挥霍浪费、以权谋私、钱权交易等腐败现象。会计信息失真的根源会计信息的失真分为非故意失 In recent years, accounting information distortion is widespread, on the one hand misleading the macro-management and other stakeholders, on the other hand, the enterprise itself is difficult to make the right investment and management decisions. Under the false accounting information, there are often hidden corrupt practices such as squandering waste of administration and management, abuse of power for personal gain, and trade in money and power. The root causes of accounting information distortion Accounting information distortion can be divided into unintended loss