随着经济全球化步伐的加快,企业的会计信息受到外界越来越多的关注。本篇以会计核算体系为线索,阐述会计信息的内涵、作用及其失真表现,从深层次分析会计信息失真原因并提出治理对策。 With the acceleration of economic globalization, the accounting information of enterprises has drawn more and more attention from the outside world. This article cites the accounting system as the clue, elaborates the connotation, the function and the distortion performance of the accounting information, analyzes the reason of the accounting information distortion from the deep level and puts forward the management countermeasure.