会计信息所处的经济环境的问题和会计信息系统本身存在的弊端是造成会计信息失真两个最主要的因素。笔者结合实际工作经验对这两个方面的因素进行分析,在监督机构、会计师审计、公司治理机构、信息质量和信息使用者等方面进行剖析,造成信息失真的根本原因,最后提出解决信息失真的方法策略。 The economic environment in which accounting information is located and the malpractices in the accounting information system are the two most important factors that cause the distortion of accounting information. The author analyzes the factors of these two aspects according to the actual working experience and analyzes the supervision agencies, auditors of auditors, corporate governance agencies, information quality and information users, and causes the root cause of information distortion, and finally proposes to solve the problem of information distortion Method strategy