会计信息的质量不高和会计信息失真是目前存在的一个较为普遍的问题,笔者认为会计信息失真可归结为两类,一类是违法性会计信息失真;另一类是非违法性会计信息失真。本文对这两类会计信息失真的成因进行分析,并相应提出改进会计信息质量的措施。 The quality of accounting information is not high and accounting information distortion is a relatively common problem. The author believes that accounting information distortion can be attributed to two types, one is illegitimate accounting information distortion; the other is non-illegitimate accounting information distortion. This article analyzes the causes of these two types of accounting information distortion and puts forward corresponding measures to improve the quality of accounting information.