鉴于会计信息使用者之间的信息不对称状态、各利益相关者的地位所决定的舞弊动机(甚至包括诸如地方政府为了局部利益而发动的“包装上市”等推波助澜的举措在内)、客观上国家允许的会计政策选择等原因,决定了会计信息具有极易被扭曲的特性。对此,本文就从以下几个方面分析了会计信息被扭曲的原因。一、盈余管理现象的客观存在企业盈余管理是指企业管理者及其会计机构和人员利用会训法规、会计准则的漏洞或未涉及的领域以及会计原则,特 In view of the information asymmetry between users of accounting information and the motivations of fraud determined by the status of various stakeholders (even including such actions as the “market launch of packaging” launched by local governments for local interests) Objectively, the country allows the choice of accounting policies and other reasons, determines the accounting information can easily be distorted characteristics. In this regard, this article from the following aspects of accounting information has been distorted reason. First, the objective existence of the phenomenon of earnings management Enterprise earnings management refers to the business managers and their accounting agencies and personnel to use the rules and regulations of training, accounting standards, loopholes or areas not covered and accounting principles, special