会计信息的真实性、可靠性不是独立存在的,它在整个经济活动中起着非常重要的作用,是决策者进行决策的重要依据之一。近年来会计信息失真现象越来越严重,弄虚作假的报表日益增多,扰乱了整个经济工作的秩序,阻碍了我国现代化的进程,助长了腐败行为的滋生,影响了会计人员的职业道德。笔者就会计信息失真的现状、成因及治理对策浅谈一下自己的看法。 The authenticity and reliability of accounting information do not exist independently. They play a very important role in the overall economic activities and are one of the important bases for decision makers to make decisions. In recent years, the distortion of accounting information is getting more and more serious. False statements are increasingly disturbing the order of economic work, hindering the modernization of our country, fueling the corruption and affecting the professional ethics of accountants. The author accounting information distortion status quo, causes and control measures to talk about their own views.