诚信、真实、公正可靠是会计职业的根本要求,但近年来由于财务造假导致会计信息失真的现象越来越严重,成为日益引起社会的关注问题。会计信息失真的主要原因是经济政治利益的驱动,财会人员法律意识和职业道德意识不强,屈从于领导压力,以及政府职能部门对财会工作监督不力等。我们应从加强法制建设,职业道德建设,职业素质建设等方面,消除财务数据失真的根源,建立诚信社会,确保我国国民经济良性快速发展。 Integrity, truthfulness, fairness and reliability are the fundamental requirements of the accounting profession. However, the distortion of accounting information due to financial fraud has become more and more serious in recent years and it has become an issue that has caused more and more social concern. The main reason for the distortion of accounting information is the driving of economic and political interests. The legal consciousness and professional ethics awareness of accountants are not strong, they succumb to the pressure of leadership, and the government departments do not supervise the work of accounting. We should eliminate the root causes of financial data distortions and establish an honest society so as to ensure the sound and rapid development of our national economy from the aspects of strengthening the legal system construction, professional ethics construction and professional quality construction.