随着社会主义市场经济的发展和我国加入WTO,会计在经济管理中的作用越来越显得重要。会计是企业管理的中心环节,是一切经济管理活动的基础,真实性是会计工作的最基本要求。主要对会计信息失真的原因作了客观和主观方面的探讨,并在分析原因的基础上进一步提出了几点解决会计信息失真的办法和措施。 With the development of the socialist market economy and China’s accession to the WTO, the role of accounting in economic management has become increasingly important. Accounting is the central part of business management, is the basis of all economic management activities, the authenticity of accounting is the most basic requirements. Mainly on the causes of accounting information distortion made an objective and subjective aspects, and on the basis of the analysis of the reasons for further proposed several measures and measures to resolve accounting information distortion.