会计信息是反映会计主体价值运动状况的经济信息,在经济活动中具有重要作用。保证会计信息真实、准确,对政府部门的宏观决策,企事业单位的微观管理,都具有重要意义。因此,需要针对会计信息失真的成因,采取治理会计信息失真的对策。 Accounting information is the economic information that reflects the movement of value of accounting subjects and plays an important role in economic activities. To ensure that the accounting information is true and accurate, it is of great significance to the macro-decision-making of government departments and to the micro-management of enterprises and institutions. Therefore, it is necessary to deal with the causes of distortion of accounting information and take measures to control the distortion of accounting information.