会计信息是投资人、债权人和各方利害关系人经济决策的依据。会计信息失真不仅影响利害关系人的投资决策,而且关系到我国社会主义市场经济的健康运行。本文从会计信息失真的表现形式入手,分析会计信息失真的原因,并有针对性地提出了提高会计信息质量的对策。 Accounting information is the basis of economic decision-making by investors, creditors and interested parties. Accounting information distortion not only affects the stakeholders’ investment decisions, but also affects the healthy operation of China’s socialist market economy. This article starts with the manifestation of the accounting information distortion, analyzes the reason of the accounting information distortion, and puts forward some countermeasures to improve the accounting information quality.