我国著名会计学家杨时展教授提出的“天下欲乱计先乱,天下欲治计乃治”精辟见解,警示我们必须高度重视会计信息的质量问题。本文从会计信息失真的现象谈起,在相关会计制度、技术性因素等方面对会计信息失真的原因进行了较为深刻的阐述,并最后得出自己的结论和看法。 Professor Yang Shizhan, a famous accountant in our country, has put forward the insight that “the world wants to rule the first and the worst, the world wants to rule and rule is the rule.” This warns us that we must attach great importance to the quality of accounting information. This article starts with the phenomenon of accounting information distortion, and makes a profound explanation of the causes of accounting information distortion in the related accounting systems and technical factors, and finally draws my own conclusions and opinions.