会计工作的目标在于对会计主体的经济活动进行核算,提供反映会计核算主体的经济活动信息,随着企业会计活动的出现,信息失真的问题成为制约会计发展甚至影响经济发展的顽疾,分析失真的原因及表现形式,加强会计监管,成为提高会计信息质量的有效途径。 The goal of accounting is to account for the economic activities of the accounting subject and to provide the economic activity information that reflects the principal part of the accounting. With the emergence of the accounting activities of enterprises, the problem of information distortion becomes a stubborn obstacle to the development of accounting and even the economic development. Reasons and forms of expression, strengthen accounting supervision, become an effective way to improve the quality of accounting information.