会计信息失真,一直困扰着全世界整个会计行业,成为会计界悬而不能决的难题之一。从轰动世界的美国安然公司虚报盈利的造假事件,到我国的多家上市公司因造假而带来的种种不良后果,充分揭示了如何防止、治理会计信息失真已成当前会计行业的燃眉之急。会计信息失真是指在财务管理工作中,提供的会计信息客观真实地反映财务状况和经营成果,从而使会计信息失去了应有的价值。而会计信息是整个会计行为的核心,其实质是各种利益关系的反映。随着 Accounting information distortion, has been plagued the entire accounting profession in the world, has become one of the problems hanging over the accounting sector. It has become a pressing matter of the present accounting profession to reveal how to prevent and control the distortion of accounting information from the fraudulent events of false profits of the Enron Company in the sensation of the world and the false negative consequences brought about by a number of listed companies in China. Accounting information distortion refers to the financial management work, the accounting information provided objectively and truly reflect the financial status and operating results, so that accounting information lost its due value. The accounting information is the core of the entire accounting behavior, its essence is a reflection of various interests. along with