会计信息违规性失真是指会计规则执行人故意违背会计规则造成的会计信息失真。从历次国家审计署的审计报告可以看出,会计信息违规性失真问题不仅是会计科学问题,更是建设政治、经济和社会的一个重要问题。而行政事业会计信息违规性失真给经济社会带来的危害比企业会计信息违规性失真尤甚。 Accounting Information Violation distortion refers to the accounting rules of the intentional violation of accounting rules caused by accounting information distortion. As can be seen from the auditing reports of the State Audit Offices, the issue of the illegal distortion of accounting information is not only an issue of accounting science, but also an important issue in political, economic and social construction. However, the distortion caused by the irregular distortion of accounting information in administrative departments is more harmful to the economy and society than the distortion of corporate accounting information.