近年来,我国企业会计信息失真现象比较严重,程度深、范围广、影响大。失真的会计信息无论从宏观方面还是微观方面都危害极大。要有效遏制会计信息失真现象,就要从加强法制建设,完善会计监督机制着手,依法依规进行治理,不断提高会计信息的真实性,为国民经济健康运行奠定基础。 In recent years, our country enterprise accounting information distortion phenomenon is more serious, to a large extent, a wide range of great influence. Distortion of accounting information in terms of both macro and micro aspects are detrimental. To effectively curb the distortion of accounting information, we should start from strengthening the legal system construction and perfecting the accounting supervision mechanism and governed it in accordance with laws and regulations, and constantly improve the authenticity of accounting information so as to lay the foundation for the healthy operation of the national economy.