会计作为经济活动中的重要组成部分,在近年多次出现全球范围内的造假事件,我们称之为会计信息失真。这种目前已成为国际上普遍存在的行为不仅严重破坏了正常的经济秩序,对整个市场经济的发展形成不良影响,同时,对投资者应得的利益也造成了极度损害。本文重点剖析了会计信息失真产生的真正原因,详细对会计信息失真这种行为的危害进行了客观分析,同时对如何治理会计信息失真,提出了建议并进行了可行性的探讨。 Accounting as an important part of economic activities, in recent years, there have been many instances of counterfeiting worldwide, which we call distortion of accounting information. Such acts, which have now become ubiquitous internationally, have not only seriously damaged the normal economic order but have had an adverse impact on the development of the entire market economy, at the same time, they have also caused extremely detrimental effects on the interests that investors deserve. This paper focuses on the analysis of the real causes of accounting information distortion, accounting information distortion in detail the conduct of an objective analysis of the harm, at the same time how to deal with the distortion of accounting information, put forward suggestions and feasibility study.