会计信息质量是实现会计目标的关键。然而在现实社会中，影响会计信息质量的因素很多，既有外部政治、经济、科技、社会文化等诸多因素影响，还受会计自身特征、反映对象、会计政策等诸多内在因素的影响。本文仅从会计信息流程及监督缺陷分析入手，寻求诊治会计“失真”的对策 Accounting information quality is the key to achieve accounting goals. However, in real society, there are many factors that affect the quality of accounting information. It is affected by many factors such as external politics, economy, science and technology, social culture and so on. It is also affected by many internal factors such as the characteristics of accounting, reflecting the object and accounting policies. This article starts from the analysis of accounting information flow and supervision flaw, and seeks the solution to the distortion of diagnosis and treatment accounting