会计造假,会计核算方法中的数据估计,会计法规、准则、制度本身缺陷,直接影响会计信息质量,导致会计信息失真。本文从建立健全内控制度,提高会计人员业务素质及职业道德素质,完善会计法律、法规等方面阐述治理会计信息失真的措施,从而提高会计信息质量。 Accounting fraud, data estimation in accounting methods, accounting rules and regulations, the system itself defects, a direct impact on the quality of accounting information, resulting in accounting information distortion. This article elaborates measures to control accounting information distortion from the aspects of establishing and perfecting internal control system, improving professional qualities of accounting personnel and professional ethics, improving accounting laws and regulations, and so on, so as to improve the quality of accounting information.