随着市场经济的发展,企业会计暴露出越来越多的问题。因此,研究会计信息失真的表现,采取相应对策,大力整顿会计秩序已成为当务之急。会计失真的原因主要有会计法规、准则、制度本身的不完善所导致的会计信息失真。公司治理结构缺陷的原因;内部会计监督与控制弱化的原因等;会计失真的对策有进一步完善会计制度;完善公司的治理结构;建立有效的监督约束机制;加大会计违法打击力度。 With the development of market economy, corporate accounting exposes more and more problems. Therefore, to study the performance of accounting information distortion, to take appropriate countermeasures, and vigorously rectify the accounting order has become a top priority. The main reason of accounting distortion is accounting information distortion caused by imperfect accounting rules and regulations and the system itself. The causes of the defects of the corporate governance structure; the reasons for the weakening of the internal accounting supervision and control; the countermeasures of accounting distortions; the further improvement of the accounting system; the improvement of the corporate governance structure; the establishment of an effective supervision and restraint mechanism;