会计信息质量是会计职能作用得以发挥的保证,其真实性是会计工作的生命。但是由于受到传统行为的影响和个体利益的驱动,当前会计信息失真现象比较严重,严重地损害着国家和人民的根本利益。为此,很有必要对会计信息失真的表现、成因、危害及治理对策进行深入的探讨。 The quality of accounting information is the guarantee of the function of accounting, whose authenticity is the life of accounting work. However, due to the influence of traditional behaviors and the individual interests, the distortion of current accounting information is more serious, seriously damaging the fundamental interests of the country and the people. Therefore, it is necessary to conduct an in-depth discussion on the performance, causes, harms and control measures of accounting information distortion.