会计信息是国家宏观调控、企业微观管理和投资者、债权人等会计信息使用者的决策依据。会计信息质量高低直接影响决策的正确性，同时会计信息也是处理企业内外各方面经济关系的依据，因此会计信息失真会导致经济秩序的混乱。 一、会计信息失真的成因 １．从主观上分析，一是经 Accounting information is the decision-making basis of national macro-control, micro-management of enterprises and users of accounting information such as investors and creditors. The quality of accounting information directly affects the correctness of the decision-making, accounting information is also the basis for dealing with all aspects of internal and external economic relations, accounting information distortion will lead to chaos in the economic order. First, the causes of accounting information distortion 1. From a subjective analysis, one is through