会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力研究解决的重大问题。治理会计信息失真,既需要切实加强会计基础工作,完善会计准则和制度,亦需不断加强会计法制建设,规范会计行为,同时,还要加强会计监督,健全和完善注册会计师审计制度,逐步提高会计人员的业务素质和职业道德素质。 Accounting information distortion is an international and historical issue, and it is also a major issue that all countries in the world need to make efforts to study and solve. To control the distortion of accounting information, we not only need to conscientiously strengthen the basic work of accounting, improve the accounting standards and systems, but also constantly strengthen the legal system of accounting and regulate the accounting practices. At the same time, we should also strengthen the accounting supervision, improve and perfect the CPA auditing system and gradually improve the accounting system Staff’s professional quality and professional ethics.