摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。
关键词：会计信息失真问题对策2 Abstract In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information, Distortion Causes, Countermeasure 3 1 绪论近些年，会计信息失真的事经常发生，已经影响到了投资者及债权人对公司经营状况的正确判断，导致了全国宏观经济调控和微观经济政策失效，同时也影响到了社会经济秩序的正常运转。
本文主要讨论了在我国产生这一问题的原因，及其对策。
4 1 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 5 2 会计信息失真的原因会计信息失真原因很多：公司内部因素和外部因素；客观原因和主管原因。
总之，不外乎以下几点：2.1 会计法律法规体系的局限性会计准则制度与会计工作制度是所有会计工作的基础，也是会计工作原则的基石，同时也是会计工作流程方法和会计信息披露的基础。
作为会计工作的基本准则，会计准则和会计工作制度的局限性是会计信息失真的主要原因，其主要表现为：第一，传统的企业会计制度与会计准则的评估与判断会导致会计信息失真；第二，会计方法的灵活性可能会导致会计信息失真；第三，企业会计制度与会计准则的滞后性也会导致会计信息失真。
2.2 会计工作人员的疏漏会计工作人员的疏忽是指，在统计、核实、记录和报送的过程中所出现的无意识的错误。
会计工作人员的疏忽也是会计信息失真的一个重要原因。
(1) 会计人员对会计制度和会计准则的理解和应用有偏差也会导致会计信息失真。
在会计准则和会计制度中，某些财务工作或现象的计算是相对的，它要求会计员采用合适的计算方法以进行独特的分析。
如果会计员对会计准则和会计工作制度不熟悉不了解，他就无法正确的计算财务工作，也就可能导致会计信息失真。
(2) 会计工作人员无意识的错误也会导致会计信息失真。
即使会计人员可以理解和准确把握企业会计制度和会计准则，工作中难免有些错误，也将导致会计信息失真。
2.3 职业道德的背离职业道德背离是指会计人员缺少或丧失了职业准则。
自从改革开放以来，我国的会计工作改革使其充满了生机和活力，并且获得了巨大的成就。
但是，同时，6 原来的会计准则遭到严重破坏，甚至在一定程度上被摒弃，逐渐失去了对会计人员的约束。
会计职业道德标准的权威性也就逐渐的丧失了。
在实际工作中，一些会计师无法抗拒诱惑或者来自高层的权威，甚至故意制造信息失真以获取利益。
2.4 政府监管机制不完善目前我国正在实行市场经济体制，但是，事实情况是，政府对企业的监管严重缺位，而一些政府行为也不符合市场经济规律。
在一些地方，政府对企业的直接管理，导致很多企业领导“围着政府转”。
在一些地方，政府通过目标检测、责任审计来管理企业，奖优罚劣。
但是企业的管理者们，在利益良好时可能会隐瞒利润，在经营不善时可能会夸大利润，以通过上级的决策评估。
在这种情况下，会计信息失真就不可避免了。
7 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points: 2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line and business accountingsystem is reason of accounting information distortion. It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hysteretic quality of the accounting guide line and business accounting system will also cause the accounting information distortion. 2.2 The accountancy fault The accountancy fault refers to unconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy fault is also an important reason of accounting information distortion. It mainly displays in: (1). Understood and applied the accounting guide line and business accounting system mistakenly will lead accounting information distortion. In the accounting guide line and business accounting system, certain economic work or the phenomenon calculation is compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certain about the accounting guide line and business accounting system, he will not account economic 8 work correctly, and then it becomes possible to make distorted accounting information. (2). Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work will cause the accounting information distortion. Such as the mistake of account category, accountant miscalculation, miss record the business occurred. 2.3 Occupational ethics deviating Accountant occupational ethics deviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, the reform of accountant has filled with vitality and vigor and obtained the huge achievement in our country. But at the same time, original accountantstandards encounter serious destruction or the denial by a certain extent ，gradually lose restraint of 481 accountant. And form accountant occupational ethics standard authority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit. 2.4 The imperfect government mechanism At present, our country has practiced the market economy system, but in the reality, dislocation mechanism that the government manage enterprise extremely was still prevails, and government's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 9 3 会计信息失真的对策会计信息是公共产品，其用户众多，影响非常广泛。