真实反映会计信息,是对会计人员最起码的要求,也是财务工作最基本的责任。但由于各种原因,目前我国还是存在十分严重的会计信息失真问题,且危害极大。本文认为造成会计信息失真有其会计学科自身客观因素,也有主观人为的因素。提出采取健全法规体系,加大惩处力度,建立诚信档案,提升职业素质四个举措确保会计信息质量。 To truly reflect the accounting information is the minimum requirement for accountants and the most basic responsibility of financial work. However, due to various reasons, there is still a very serious problem of accounting information distortion in our country at present, and it is extremely harmful. This paper argues that the distortion of accounting information has its own objective and accounting subjective factors as well as the subjective and artificial factors. Proposed to take a sound regulatory system, to increase penalties, establish integrity files, improve professional quality of four measures to ensure the quality of accounting information.