会计信息是国家、投资人、债权人和管理者进行经济决策的依据;会计信息的质量对于我国经营管理有十分重要的作用,但目前我国会计信息失真情况相当普遍。造成会计信息失真的原因是多方面的:政府行为不轨范、内部控制不健全、会计监督体系不见全等。本文针对会计信息失真的现状提出了相应的改善措施。 Accounting information is the basis of economic decision making by the state, investors, creditors and managers. The quality of accounting information plays an important role in the management of our country. However, the distortion of accounting information in our country is quite common at present. There are many reasons for the distortion of accounting information: the government behaves badly, the internal control is not perfect, and the accounting supervision system is not congruent. This article puts forward corresponding improvement measures for the status quo of accounting information distortion.