一、会计信息失真的危害原因分析(一)会计信息失真的表现及危害1.会计信息失真成为一些掌握一定权力的人以权谋私的保护伞。通过做假账,使某些违法违规的行为得以蒙混过关。如人为调节收入,造成收入失真;虚列成本,造成成本失实;虚增、虚减利润,虚列投资收益,虚假负债等调节利润 First, the harm of accounting information distortion analysis (A) the performance of accounting information distortion and damage 1. Accounting information distortion as a number of people who have a certain power to abuse their power for personal protection umbrella. By doing a fake account, so that some illegal behavior can be mixed. Such as man-made adjustment of income, resulting in income distortions; Fictitious costs, resulting in the cost of falsehood; inflated, inflated profits, inflated investment income, false liabilities, etc. Regulating profits