会计信息失真是会计界永恒的话题。近年来,事业单位会计信息失真时有发生,其原因主要是制度的缺陷和人为因素两个方面。要有效地防止事业单位会计信息失真,事业单位要完善内部管理和内部控制,加强对会计人员的法律法规教育,进一步提高会计人员的道德素质。 Accounting information distortion is the eternal topic of accounting. In recent years, the institutional accounting information distortion occurs, the reasons are mainly system defects and human factors in two aspects. To effectively prevent accounting unit information distortion, public institutions to improve internal management and internal control, strengthen accounting and accounting laws and regulations, and further improve the moral quality of accountants.