所谓的会计信息失真,是指财务报告等会计活动载体所包含的某些内容与相应的经济事项相背离,不能及时、准确、客观地反映会计主体的真实经济情况,导致依据相关会计信息作出的决策失当并造成直接或间接的经济损失的现象。会计信息失真问题是经济社会中的一个长久存在的问题,其带来的危害性是显而易见的,从当前我国经济社会发展的实践看,其负面影响比较突出地表现在以下几个方面。1.影响宏观经济调控。宏观经济 The so-called distortion of accounting information refers to the financial reporting and other accounting activities contained in some of the contents of the carrier and the corresponding economic issues deviate from the timely, accurate and objectively reflect the true economic situation of the accounting entity, resulting in the accounting information based on the relevant Misconduct and cause direct or indirect economic losses. The distortion of accounting information is a longstanding problem in economy and society. Its harmfulness is obvious. Judging from the current practice of economic and social development in our country, its negative impact is more prominent in the following aspects. 1. Affect macroeconomic regulation and control Macro economy