会计信息作为一种公共信息,是广大信息使用者进行经济决策的依据,是确保市场有序、规范经济运行的必要条件。我国会计信息质量存在着不同程度的失真现象,已经影响到信息使用者的利益,妨碍了市场的有序运行。因此防范会计信息的失真成为财务工作者需要解决的课题。 As a kind of public information, accounting information is the basis of economic decision-making for the majority of information users, and is the necessary condition to ensure the orderly market and standardize the economic operation. The quality of accounting information in our country exists different degrees of distortion, which has affected the interests of information users and hindered the orderly operation of the market. Therefore, to prevent the distortion of accounting information has become a problem that financial workers need to solve.