目前,我国会计信息失真已危及到会计信息固有作用的发挥,以及对整个会计行业诚信的怀疑,威胁到整个社会资源的合理配置。我国目前的会计信息失真绝大部分属于违规性失真,即是由相关利益主体在利益驱动下违背会计法规、制度,而人为操纵的结果。 At present, the distortion of accounting information in our country has endangered the inherent role of accounting information, and the suspicion of integrity in the accounting profession as a whole, threatening the rational allocation of social resources. At present, most of the distortion of accounting information in our country belongs to the non-compliance distortion, which is the result of violating the accounting regulations and systems driven by the interests of relevant stakeholders.