在现实工作中,会计信息失真的事实客观普遍地存在着,严重影响着社会经济的各个方面。因此,深入认识会计信息失真问题,揭示会计信息失真的危害性,分析会计信息失真的原因,寻找治理会计信息失真的对策,就成为摆在我们面前的一个亟待解决的问题。 In reality, the fact of distortion of accounting information is objectively and universally existing and seriously affects all aspects of social economy. Therefore, in-depth understanding of the problem of accounting information distortion, revealing the dangers of accounting information distortion, analyzing the causes of accounting information distortion, and finding the countermeasures to control the distortion of accounting information have become an urgent problem to be solved before us.