会计信息失真是长期受到会计理论界和实务工作者关注的课题,围绕着会计信息质量的提高,出台了许多法律法规和规章制度,但实务中会计信息失真问题仍然从出不穷,严重影响投资者、监管部门及相关方对会计信息的使用和判断。本文从实际工作角度分析影响国有企业会计信息质量的因素和成因,提出几点较为简洁的改进建议。 Accounting information distortion has long been subject of concern of accounting theory and practitioners. Around the improvement of accounting information quality, many laws, regulations and rules have been promulgated. However, the accounting information distortion in practice is still endless, which seriously affects the investment The regulatory authorities and related parties on the use of accounting information and judgments. This article analyzes the factors and causes that affect the quality of accounting information of state-owned enterprises from the perspective of practical work, and puts forward some relatively simple suggestions for improvement.