会计的目标是对会计主体的经济活动进行核算,提供反映会计主体经济活动的信息,其本质在于决策有用性,即向有关利益关系人提供客观、公正和有用的信息,以利于其作出正确的判断和决策。但在实际中,由于各种原因往往造成会计信息失真,致使信息使用者决策失误。会计信息失真问题直接危害了会计工作的生命力。所谓会计信息失真,就是会计核算的依据不真实或反映的财务状况和经营成果虚假,不符合实际情况。会计信息失真,造成国有资产流失,国家税收减少,影响国家宏观调控,扰乱社会经济秩序,削弱会计的经济管理作 The goal of accounting is to account for the economic activities of the accounting entity and to provide the information that reflects the economic activities of the accounting entity. The essence of accounting is the usefulness of the decision-making, that is, to provide objective, fair and useful information to stakeholders to help them make correct Judgment and decision-making. However, in practice, due to various reasons, accounting information is often distorted, resulting in mistakes made by information users. Accounting information distortion directly endangers the vitality of accounting work. The so-called accounting information distortion, accounting is based on the untrue or reflected in the financial position and operating results false, does not conform to the actual situation. Accounting information distortion, resulting in the loss of state assets, the state tax reduction, affecting the national macro-control, disrupt the social and economic order, weakening the economic management of accounting