会计信息失真,是指会计信息没有真实反映客观的经济活动,从而给会计信息的使用者提供了虚假的情况,给决策者们决策带来了不利影响的一种现象。目前,我国会计信息失真已经到了各相关利益主体无法承受的地步,危及到会计信息固有作用的发展,以及对整个会计行业的诚信的怀疑,威胁到证券市场的有效运行和整个社会资源的合理配置。因此,对会计信息失真的根源和成因 Accounting information distortion refers to the accounting information does not truly reflect the objective economic activity, thus giving the users of accounting information false, a problem that has adversely affected the decision makers. At present, the distortion of accounting information in our country has reached the unbearable position of all stakeholders, endangering the development of the inherent role of accounting information, as well as the integrity of the accounting profession as a whole, threatening the effective operation of the securities market and the rational allocation of the entire social resources . Therefore, the root causes of accounting information distortion and causes