随着经济的发展,投资者、债权人和政府管理部门等信息需求者对会计信息的依赖性越来越高。然而目前的会计信息却在很大程度上存在着失真现象。本文从主、客观两方面探讨了会计信息失真的原因,并从健全内部控制,加强会计制度建设,提高财会人员素质等方面提出了相应的防范措施。 With the development of economy, information demanders such as investors, creditors and government departments depend on accounting information more and more. However, the current accounting information is to a large extent distortion. This article discusses the causes of the distortion of accounting information from two aspects: the main objective and the objective, and puts forward corresponding precautionary measures in terms of perfecting the internal control, strengthening the accounting system and improving the quality of accounting personnel.