随着经济发展对会计信息需求的增加,会计信息越来越重要,但与此相伴随的是会计信息失真问题。会计信息失真对国家和投资者都造成了不同程度的消极影响,积极探索会计信息失真的原因并寻找解决这一问题的途径是保证会计信息真实完整,促进经济健康发展的根本要求。 With the economic development of accounting information needs increase, accounting information is more and more important, but accompanied by this is the problem of accounting information distortion. Accounting information distortion has negative impact on both countries and investors in varying degrees. Actively exploring the causes of accounting information distortion and finding ways to solve this problem is the fundamental requirement to guarantee the truthfulness and completeness of accounting information and promote the healthy development of economy.