会计信息是指会计核算反映的财务状况和经营成果。会计信息是企业经济实力的综合反映。真实的会计信息是国家宏观经济管理和调控企业内部管理以及投资者、社会公众等,全面了解企业财务状况和经营成果,并据以做出正确决策的重要依据。然而,会计信息失真的问题一直困扰着我国的经济秩序,本文拟就这一问题做一简要分析、研究和探讨。 Accounting information refers to the accounting reflects the financial status and operating results. Accounting information is a comprehensive reflection of the economic strength of enterprises. Real accounting information is an important basis for the state’s macroeconomic management and internal control of enterprises as well as investors and the general public to fully understand the financial status and operating results of the enterprises and make correct decisions accordingly. However, the distortion of accounting information has plagued China’s economic order. This article intends to make a brief analysis, study and discussion on this issue.