会计信息是在会计工作中,把各种原始资料按一定的方法和程序通过加工处理得到的会计数据及资料。会计信息只有具备一定高质量标准,才能成为有用的信息,才能为经济管理服务。 会计信息失真的主要原因有: (一)经济管理体制的影响。国家的经济管理体制对会计信息质量的影响是至关重要的。我国为了国民经济计划决策使用会计信息,要求各行各业上 Accounting information is in the accounting work, all kinds of raw data according to certain methods and procedures through the processing of accounting data and information obtained. Accounting information only has certain high quality standards, can become useful information in order to economic management services. The main reasons for the distortion of accounting information are: (A) the impact of economic management system. The impact of national economic management system on the quality of accounting information is of crucial importance. China’s use of accounting information for the decision-making of the national economy requires all walks of life