会计信息失真问题一直是会计行业较为敏感的问题,据不完全统计和估计,1984年到1999年的16年间,我国会计报表中体现的总体违纪金额超过了国民生产总值的一半,从而引发了人们对会计信息失真问题的思考,只有弄清楚会计信息失真问题产生的原因,才能更好的、有针对性的采取行之有效的应对措施。本文主要多角度查找会计信息失真的原因,并结合实际工作经验对其进行了行分析和探讨,从而在根本上解决会计信息失真的问题。 Accounting information distortion has always been a more sensitive issue in the accounting profession. According to incomplete statistics and estimates, from 1984 to 1999, the total amount of damages disclosed in China’s accounting statements exceeded half of the GNP, which triggered the People think about the distortion of accounting information, only to find out the causes of distortion of accounting information in order to better and targeted to take effective countermeasures. This article mainly looks for the reason of accounting information distortion from many angle, and carries on the analysis and the discussion to it with the actual work experience, so as to fundamentally solve the problem of accounting information distortion.