会计信息真实与否直接关系到信息使用者的经济决策是否合理有效 ,近年来 ,企业会计信息的失真程度较深 ,危害较大 ,令人担忧。本文就会计信息失真原因及防止会计信息失真的对策进行了探讨。一、会计信息失真的原因1、会计人员管理体制的缺陷。 (1 )双重身份的会计人员处境窘迫 Whether the accounting information is real or not is directly related to whether the economic decision-making of information users is reasonable and effective. In recent years, the distortions of accounting information in enterprises are deeper and more harmful, which is cause for concern. This article discusses the causes of accounting information distortion and countermeasures to prevent the distortion of accounting information. First, the causes of accounting information distortion 1, accounting personnel management system defects. (1) double identity accountants in distress