会计信息是指经过加工或者处理后的会计数据,是对会计数据的解释。会计信息真实与否直接关系到信息使用者的经济决策是否合理有效。近年来,因会计作假而造成的会计信息失真,由于其范围广,危害大,引起了社会的广泛关注。而由于客观因素导致的会计信息失真(本文称之为“合法性会计信息失真”)却未被人们充分认识。无论何种原因造成的会计 Accounting information refers to the processed or processed accounting data, accounting data interpretation. Whether the accounting information is real or not is directly related to whether the economic decision-making of information users is reasonable and effective. In recent years, due to accounting fraud caused by accounting information distortion, due to its wide range, great harm, aroused widespread concern in the community. However, due to objective factors led to the distortion of accounting information (referred to herein as “legal accounting information distortion”) has not been fully recognized. Accounting for whatever reason