会计信息失真是一个日益严重的问题,会计信息失真严重危害到了我国经济秩序的正常有序发展。本文对会计信息失真进行了一些分析,从会计监督、单位内部监督、社会监督和政府监督等方面分析,试图找出会计信息失真的因素。 Accounting information distortion is a growing problem. The distortion of accounting information seriously jeopardizes the normal and orderly development of China’s economic order. This paper analyzes some accounting information distortions and tries to find out the factors that distort the accounting information from the aspects of accounting supervision, internal unit supervision, social supervision and government supervision.