军队会计信息失真是指军队会计核算的依据不真实或反映的财务状况和军费运行成果虚假,不符合实际情况。当前,我军会计信息失真主要表现有:会计核算资料失真、费用失真、资产计价失真、往来款项失真和财务状况失真。因此,研究军队会计信息失真,探寻军队会计信息失真的 The misrepresentation of the army’s accounting information means that the basis of the army’s accounting is not true or reflects the financial status and the falsification of the operating results of military expenditures, which is not in line with the actual situation. At present, the distortion of accounting information in our army mainly includes: distortion of accounting data, distortion of cost, distortion of asset valuation, distortion of current accounts and distortion of financial status. Therefore, the study of military accounting information distortion, to explore the distortion of accounting information in the army