会计信息是经过加工处理并对会计业务、企业管理活动及投资活动产生决策影响的经济信息。会计信息失真，是对会计信息未能真实地反映客观的经济活动，给决策者的相关决策带来不利影响的一种现象。其经济后果是十分严重的，它将引起投资决策失误和社会经济资源的无效配置，损害 Accounting information is the economic information that has been processed and has a decisive impact on the accounting business, corporate management activities and investment activities. The distortion of accounting information is a phenomenon that accounting information fails to truly reflect the objective economic activities and adversely affect the decision-makers’ decision-making. Its economic consequences are very serious, it will lead to mistakes in investment decisions and social and economic resources of the invalid allocation, damage