在企业运营的过程中必须要有财务管理的参与,其也是保证企业运营决策正确的重要条件,尤其是在现今社会经济转型及市场经济快速发展的背景下,财务管理的重要性也更加明显。会计信息作为财务管理中的重要依据,其质量对整个财务体系都有着非常重要的影响,而在企业经营的过程中,会计信息失真却是较为常见的问题,通常对于会计信息失真多数人会认为其是由于会计人员舞弊所造成的,但是在实际中会计信息失真所受的影响因素却是由多方面因素引起的。对此以下则从多角度来解读会计信息的特点,找出影响其真实性的根本因素,并针对这些问题产生的因素提出几点可以在实际中采用的预防措施。 In the process of business operations, it is necessary to have financial management participation, which is also an important condition for ensuring the correct operation and decision-making of enterprises. Especially in the context of social economic transformation and rapid development of market economy, the importance of financial management is even more obvious. Accounting information as an important basis in financial management, its quality has a very important impact on the entire financial system, and in the course of business operations, accounting information distortion is a relatively common problem, usually most people think It is caused by the fraud of accounting personnel. However, in reality, the influencing factors of accounting information distortion are caused by many factors. In this regard, the following explains the characteristics of accounting information from multiple angles, identifies the fundamental factors that affect its authenticity, and proposes several preventive measures that can be adopted in practice in light of the factors that arise from these problems.