会计作为一个信息系统,通过对经济业务事项的确认、记录、报告等一系列过程,向信息使用者提供决策所需的信息。会计信息失真是当前经济和社会中的一个突出问题,极大程度地危害了市场经济秩序。找出会计信息失真的原因,研究行之有效的治理措施,有效解决会计信息失真问题,成为我国会计界乃至我国政府面临的重大课题。 Accounting as an information system, through the process of confirming, recording, reporting and other economic and business matters, information users are provided with the information needed for decision-making. Accounting information distortion is a prominent issue in the current economy and society, greatly endangering the market economic order. To find out the causes of accounting information distortion, to study effective governance measures to effectively solve the problem of accounting information distortion has become an important issue for our accounting profession and even our government.