会计信息失真主要表现在原始凭证失真,凭证要素填写不全,帐务管理混乱,会计报表虚假,收入、成本、费用、资产失真,虚增利润、掩盖亏损,设隐瞒利润、逃避企业所得税,置帐外帐,“小金库”侵占流转税款,隐瞒利润、逃避企业所,基础管理薄弱、财务理混乱。会计信息失真将给国家带来 Accounting information distortion is mainly reflected in the distortion of the original documents, voucher elements fill in incomplete account management chaos, accounting statements false, income, costs, expenses, asset distortions, inflated profits, cover losses, set concealment of profits, avoid corporate income tax, External accounts, “small treasuries” encroachment turnover tax, conceal profits, to evade the business, weak foundation management, financial management chaos. Accounting information distortion will bring to the country