我国加入WTO以后,会计信息对现代企业的发展越来越受到有关部门的重视,但由于受到传统行为的影响和个体利益的驱动,当前一些企业会计信息失真现象比较严重,某种意义上与世贸组织对企业的发展要求很不相称,甚至损害着国家和人民的根本利益。为此,很有必要对企业会计信息失真、危害、成因及治理对策进行深入的探讨。 After China’s accession to the WTO, accounting information has drawn more and more attention from the relevant departments for the development of modern enterprises. However, due to the influence of traditional behaviors and the individual interests, the current accounting information distortion of some enterprises is quite serious. In a sense, Organizations have disproportionate demands on the development of enterprises and even undermine the fundamental interests of the country and the people. Therefore, it is necessary to conduct in-depth discussion on the distortion, harm, cause and management countermeasures of accounting information in enterprises.