行政事业单位会计信息的质量直接关系到财政资金分配决策者的决策及其后果,从而关系到整个社会经济的协调发展。笔者结合自己的工作,对当前行政事业单位会计信息失真的表现形式、危害、成因进行了阐述,最后针对性地提出了几点防范对策。 The quality of the accounting information of the administrative units is directly related to the decision-making of the decision-maker of the financial fund allocation and its consequences, and thus to the coordinated development of the entire society and economy. Combined with my own work, the author expounds the manifestations, harms and causes of the current accounting information distortion in administrative units, and puts forward some countermeasures in the end.