会计信息失真,一种观点认为:会计报表所反映的数据往往并不是通过正当的会计核算程序计算出来的,而是某些人的主观期望值,有意制造报表上的效益均衡;还有一种观点认为:从其直观的认识来看,是指会计资料丧失了真实性,即会计资料记载和记录歪曲了经济活动发生的事实依据。会计理论与现实需求的差异,反映了可能的会计真实与经济真实差距,就目前来说,可能的会计真实是无法达到经济真实的程度的,经济真实只能是会计信息系统所努力追求的目标,如果以经济真实来评价会计信息的真实性,可以预见,会计信息失真将在很长的一段时 Accounting information distortion, a view that: accounting reports reflect the data is often not calculated through proper accounting procedures, but the subjective expectations of some people interested in creating a statement on the balance of benefits; there is a view that : From an intuitive point of view, it means the loss of authenticity of accounting information, that is, the accounting records and records distort the factual basis for the occurrence of economic activities. The difference between the accounting theory and the actual demand reflects the possible real difference between the accounting and the economy. For the time being, the possible accounting truth can not reach the true economic level. The economic reality can only be the target pursued by the accounting information system If we evaluate the authenticity of accounting information by economic reality, we can foresee that accounting information distortion will be for a long period of time