一、会计信息失真的原因1.客观原因:会计核算方法自身的缺陷对会计信息真实性的影响。(1)传统的历史成本模式对会计信息真实性的影响。①资产难以反映其真实价值。在物价上升期间,原始成本会低于编报时的市场价格,这种差异有时还为数巨大,特别是固定资产项目。②收益难以反映其 First, the reasons for accounting information distortion 1. Objective reasons: the accounting method of its own defects on the authenticity of accounting information. (1) the impact of traditional historical cost model on the authenticity of accounting information. ① assets difficult to reflect its true value. During the price increases, the original cost will be lower than the market price at the time of compilation, and sometimes the difference is huge, especially for fixed assets projects. The income is difficult to reflect its