财务会计信息失真是一个国际性的问题,也是当今世界各国要着力研究和解决的问题。会计信息失真所造成的危害,已经引起了人们广泛的关注。防范会计信息失真,应在全社会大力弘扬诚信的理念,提高单位领导人的会计法规意识,建立和完善现代企业制度,完善会计准则和会计核算制度,加强法制建设,建立科学的激励和约束机制,提高会计人员的业务素质。 Distortion of financial accounting information is an international issue and also a problem to be studied and solved by all countries in the world today. The harm caused by the distortion of accounting information has caused widespread concern. To prevent the distortion of accounting information, we should vigorously carry forward the concept of honesty and trust in the whole society, raise the awareness of unit leaders about accounting regulations, establish and perfect the modern enterprise system, perfect the accounting standards and accounting system, strengthen the legal system and establish a scientific incentive and restraint mechanism , Improve the professional quality of accountants.