会计信息失真是国内外普遍存在的问题,在人们对会计信息产生信用危机的同时,也破坏了正常的社会经济秩序,造成国家财产流失,给银行信贷带来了不必要的风险以及财产损失。本文从揭露会计信息失真的原因着手,结合其行为对银行信贷造成的不良影响,探讨银行信贷的防范措施。 Accounting information distortion is a ubiquitous problem both at home and abroad. While people have a credit crisis on accounting information, it also undermines the normal social and economic order, causes the loss of state property, and brings unnecessary risks and property losses to bank credit. This article starts from exposing the reasons for the distortion of accounting information and discusses the adverse effects of its behavior on bank credit and discusses the precautionary measures of bank credit.