企业管理者、投资者及政府等相关利益者,进行决策的依据主要是来自于会计信息,因此这也就决定了会计信息的双重作用,既要满足生产经营管理的需要,还要保证期反映的财务状况和经营成果能够满足决策者的决策需要,同时还要适应国家宏观调控的需要。随着我国市场经济的发展和公司治理结构的完善,会计信息在国民经济中的重要性日益突出,而会计信息的真实性随之成为重中之重。本文分引言、概述、成因、表现、危害、措施这六部分对我国上市公司会计质量失真进行探究。 Business managers, investors and government stakeholders, the basis for decision-making is mainly from the accounting information, so it also determines the dual role of accounting information, both to meet the needs of production and operation management, but also to reflect the guarantee period The financial status and operating results can meet the needs of decision-makers, but also to meet the needs of national macro-control. With the development of China’s market economy and the improvement of corporate governance, the importance of accounting information in the national economy has become increasingly prominent, and the authenticity of accounting information has become the most important. This article is divided into introduction, overview, causes, performance, hazards, measures of these six parts of listed companies in China to study the distortion of accounting quality.