会计信息通常指财务会计报表中披露的有关内容.会计信息质量则是指会计信息的真实性、完整性.当前,会计信息失真成为普遍关注的社会问题.造成会计信息失真的原因主要是：企业乱挤乱摊成本、费用；潜亏挂帐,虚盈实亏；以虚假的原始凭证入帐；截留或隐瞒收入,私设“小金库”；设 Accounting information usually refers to the financial accounting statements disclosed in the relevant contents of the quality of accounting information refers to the authenticity and integrity of accounting information.At present, accounting information distortion has become a common concern of social issues.The accounting information distortion caused by the main business: Indiscriminate squeeze the cost of stalls, costs; loss of profits, virtual profit real loss; false original voucher; intercepted or concealed income, private “small treasuries”;