一、关于会计信息失真定义的界定所谓会计信息失真,是指会计信息没有真实地反映客观的经济活动,从而给会计信息的使用者提供了虚假的情况,给决策者们制定相关的决策带来了不利影响的一种现象。在现代市场经济社会,会计信息越来越重要。不管是国家宏观经济管理部门,还是企业内部经济管理部门,或者是资本市场的投资者等有关各方, First, the definition of accounting information distortion Definition The so-called accounting information distortion, refers to the accounting information does not truly reflect the objective economic activity, thus giving the accounting information to the user to provide a false situation, to make policy makers to bring related decisions A negative effect of a phenomenon. In the modern market economy, accounting information is more and more important. Whether the country’s macroeconomic management department, or the internal economic management department, or investors in the capital markets and other relevant parties,