一、引言中国步入大数据时代,数据开始海量涌入市场,大数据的核心便是海量、高增长率和多样化的信息资产。把海量的数据投放到市场,通过市场透明度增加这一作用机制,势必会对会计信息失真现象起到遏制的作用。本文主要从企业,政府,社会都有能力应用大数据进行会计信息的处理和监督为切入点,分析大数据对会计信息失真的影响。二、会计信息失真的形成原因会计信息失真形成的原因主要有以下两个方面:一是由于企业 I. Introduction Since China entered the era of big data, data began to flood into the market massively. The core of big data is massive, high-growth and diversified information assets. Putting huge amounts of data into the market and increasing the transparency of the market through this mechanism will inevitably curb the distortion of accounting information. This article mainly from the enterprise, government and society have the ability to use big data for accounting information processing and supervision as the starting point, the impact of big data on accounting information distortion. Second, the formation of accounting information distortion Causes of accounting information distortion mainly in the following two aspects: First, due to business