会计信息失真问题不但一直是会计界所关心的话题,而且已成为社会各界广泛关注的问题。目前在我国,会计信息失真现象普遍存在,导致会计信息公信度下降,直接影响市场经济的正常运行。规范会计行为,治理会计信息失真问题,维护社会经济秩序已刻不容缓。 Accounting information distortion has not only been a topic of concern to the accounting profession, but also has become a widespread concern in the community. At present in our country, the phenomenon of accounting information distortion is ubiquitous, which leads to the decrease of the credibility of accounting information and directly affects the normal operation of market economy. Regulate accounting behavior, the distortion of accounting information management, maintenance of social and economic order has been urgent.