针对会计信息失真,本文认为其形成的原因主要有会计基础工作缺乏规范性、单位内部控制制度不健全、相关人员法制意识淡薄和会计人员业务素质差等几个方面,因此要改进和防治信息失真,就必须进一步加大执法力度,增强单位负责人的法制观念,加强监督检查力度,加强会计人员队伍建设,扩大推行会计委派制的范围等。 In view of the distortion of accounting information, this paper argues that the reasons for its formation mainly include lack of normative foundation of accounting work, imperfect internal control system, weak legal awareness of relevant personnel and poor professional qualities of accountants. Therefore, it is necessary to improve and prevent information distortion , We must further step up law enforcement, enhance the legal person concept of legal person in charge, strengthen the supervision and inspection, strengthen the construction of the accounting staff, and expand the scope of the implementation of the accounting appointments system.