近年来会计信息失真严重,成为一个急需解决的社会问题。在市场竞争激烈的环境下,会计信息失真有较为复杂的深层次的社会原因。本文就会计信息失真产生的主要原因,会计信息失真的危害性,以及如何有效防治会计信息失真,促进会计行业的健康发展谈几点看法。 In recent years, serious distortion of accounting information, has become an urgent need to solve the social problems. Under the circumstance of fierce market competition, accounting information distortion has more complicated and deeper social reasons. In this paper, accounting information distortion of the main reasons for the distortion of accounting information, as well as how to effectively prevent accounting information distortion, and promote the healthy development of the accounting industry to talk about several views.