会计信息在微观管理、宏观调控及促进现代经济发展等方面都发挥着巨大的作用。会计信息的真实性直接影响到信息使用者的经济决策是否合理有效。但近几年来会计信息严重失真已成为普遍的社会现象,严重影响了国民经济的宏观调控,误导了投资者、债权人和社会公众,扰乱了经济秩序和社会秩序。本文就会计信息失真的表现、成因及防范谈些看法。 Accounting information plays a huge role in micro-management, macro-control and promotion of modern economic development. The authenticity of accounting information directly affects the economic decision-making of information users is reasonable and effective. However, serious distortion of accounting information has become a widespread social phenomenon in recent years, seriously affecting the macro-economic control of the national economy, misleading investors, creditors and the general public and disrupting the economic order and social order. This article on accounting information distortion performance, causes and prevention talk about some views.