所谓会计信息失真,就是会计核算的依据不真实或反映的财务状况和经营成果虚假,不符合实际情况。会计信息失真,造成国有资产流失,国家税收减少,影响国家宏观调控,扰乱社会经济秩序,削弱会计的经济管理作用,阻碍经济发展,危 The so-called accounting information distortion, accounting is based on the untrue or reflected in the financial position and operating results false, does not conform to the actual situation. Accounting information is distorted, resulting in the loss of state-owned assets and the reduction of state taxes, affecting the state’s macroeconomic regulation and control, disrupting the social and economic order, weakening the economic and management functions of accounting, and hindering the economic development.