会计信息失真已经存在于社会各行业之中，并已成为当今的热门话题。会计信息失真是指会计信息丧失了真实性，严格地说，会计信息失真是信息的不合法、不真实、不准确和不完整。因此，从这一角度来说，会计信息失真的根本问题是法律约束的问题。一、会计信息失真的根本问题是法 Accounting information distortion already exists in all sectors of society, and has become a hot topic today. Accounting information distortion refers to the loss of authenticity accounting information, strictly speaking, accounting information distortion is illegal, untrue, inaccurate and incomplete information. Therefore, from this point of view, the fundamental problem of accounting information distortion is the issue of legal constraints. First, the fundamental problem of accounting information distortion is law