随着我国会计准则体系的建立和完善,会计信息质量有了提高,但会计信息失真问题仍未得到根本解决,特别是近年来,会计信息失真问题屡禁不止。治理会计信息失真问题已成为我国现代企业制度建立和发展过程中的重要课题。在此笔者仅对会计信息失真的几种表现、产生原因及防范措施作一下浅谈。 With the establishment and improvement of China’s accounting standards system, the quality of accounting information has been improved, but the problem of accounting information distortion has not yet been fundamentally solved. Especially in recent years, the problem of accounting information distortion has been repeatedly banned. The problem of managing accounting information distortion has become an important issue in the process of establishing and developing the modern enterprise system in our country. Here I only accounting information distortion of several manifestations, causes and preventive measures to make a little talk about.