目前，我国存在十分严重的会计信息失真问题，造成了国有资产严重流失、证券市场发育不良、社会交易费用高昂、企业难以筹集到足够资金而出现“贫血”，严重降低会计信息的质量，影响会计信息使用者的正确决策，进而在宏观上影响国民经济的运行秩序和发展。关于会计信息失真的 At present, there is a serious problem of accounting information distortion in our country, resulting in the serious loss of state assets, the underdevelopment of the securities market, the high cost of social transactions, the difficulty of enterprises in raising enough funds and the occurrence of “anemia”, seriously reducing the quality of accounting information and affecting the accounting The correct decision-making by information users will, in turn, affect the operational order and development of the national economy in the macroeconomic sense. About accounting information distortion