会计信息是人们在经济活动过程中运用会计理论和方法,获得的反映企业财务状况、经营成果的经济信息。会计信息失真是指会计信息不符合可靠性、相关性的质量要求,不能真实反映经济业务事项的实际发生情况,使会计信息使用者不能了解企业真实的财务状况、经营成果和现金流量。 Accounting information is the economic information that people use the accounting theory and method in the process of economic activities to get the financial status and business results of enterprises. Accounting information distortion refers to the accounting information does not meet the reliability, the quality of the relevant requirements can not truly reflect the actual occurrence of economic and business matters so that accounting information users can not understand the true financial position of the enterprise, operating results and cash flow.