在受托责任观和决策有用观的财务目标指引下,会计信息的准确与否俨然对我国的经济管理起着至关重要的作用。而从当前经济社会来看,会计造假方式多样,影响力大,会计信息失真现象日益泛滥,从而对社会、企业、单位和个人造成了不同程度的破坏。本文创新性地从经济学、会计学和审计学三个角度细致阐述了会计信息失真的原因。 Guided by the concept of responsibility and decision making useful guidance of the financial goals, the accuracy of accounting information as if the economic management of our country plays a crucial role. From the current economic and social point of view, accounting fraud has various means and great influence, and the phenomenon of accounting information distortion is spreading day by day, resulting in varying degrees of damage to society, enterprises, units and individuals. This essay elaborately explains the reasons of the distortion of accounting information from three aspects: economics, accounting and auditing.