会计信息失真是当前我国经济生活中较为普遍的现象和十分突出的问题。它直接动摇了人们对会计信息的信任,干扰了党和政府的经济决策,导致国有资产的流失,造成社会经济生活的紊乱,萌生政治、经济、社会和管理风险,严重腐蚀社会经济的健康躯体。提高会计信息的质量已成为当务之急。 Accounting information distortion is the more common phenomenon and the outstanding problem in our country’s economic life at present. It directly shakes people’s trust in accounting information, disrupts the economic decision-making of the party and government, leads to the loss of state-owned assets, causes disorder in social and economic life, spawns political, economic, social and management risks and seriously erodes the healthy body of social economy . Improving the quality of accounting information has become a top priority.