会计信息是会计工作的最终产品,其质量的好坏将直接影响到社会资源的利用率,这就要求会计信息必须做到真实和公允。然而现阶段,会计信息失真已到了非常严重的程度,会计诚信已动摇,会计职业道德严重沦丧。一、虚假会计信息的表现及原因会计信息失真表现形式主要为以下几种: Accounting information is the final product of accounting work, the quality of its direct or indirect impact on the utilization of social resources, which requires accounting information must be true and fair. However, at this stage, accounting information distortion has reached a very serious degree, accounting integrity has been shaken, accounting professional ethics seriously deteriorated. First, the performance of false accounting information and reasons Accounting information distortion mainly in the form of the following: