会计信息失真是一个国际性、历史性的问题,它一直是世界会计学界研究的重点课题,也一直是世界各国政府部门着力解决的重大问题。会计信息失真的原因是多方面的。既有内部原因,又有外部原因;既有主观方面的因素,又有客观方面的因素。一、从会计学自身的限制探析会计信息失真的原 Accounting information distortion is an international and historical issue. It has always been a key issue in the field of accounting in the world and has always been a major issue that the government departments of various countries in the world are trying to solve. Accounting information is distorted for many reasons. Both internal and external causes; both subjective and objective aspects. First, from the limitations of accounting to explore the original accounting information distortion