会计信息是在会计工作中反映资金、资产形态转换,权益内部转换等状况的信息,是企业投资者、经营者、企业债权人及政府部门改善经营管理,评价财务状况,作出投资决策的重要依据,因此会计信息必须真实可靠。但在实际工作中,由于各会计主体的内部利益驱动,会计核算中会计分期假设的随意性,会计监督职能弱化和会计人员的素质等原因,都可能影响会计信息的真实性。 会计信息失真,不仅影响企业经营者,投资者和债权人的决策,而且影响到国家宏观经济决策,使国家的会计法规形同虚设,加剧了社会分配的不公,削弱了国家财政的宏观调控能力,制约了国民经济的发展。因此,彻底根治会计信息失真,已是迫在眉睫。会计信息失真的根治,首先从企业内部进行 Accounting information is the information that reflects the status of capital, asset conversion and internal conversion of rights and interests in the accounting work. It is an important basis for investors, managers, corporate creditors and government departments to improve their operation and management, evaluate the financial status and make investment decisions. Therefore, the accounting information must be truthful and reliable. However, in actual work, the authenticity of accounting information may be affected by the internal interests of various accounting entities, the randomness of accounting staging assumptions, the weakening of accounting supervision function and the quality of accountants. The distortion of accounting information not only affects the decisions of business operators, investors and creditors, but also affects the national macroeconomic policy-making, making the accounting laws of the country ineffective, exacerbating unfair distribution of the society, weakening the macro-control ability of the state finance, and restricting National economic development. Therefore, to completely cure the accounting information distortion is imminent. The root cause of accounting information distortion, first from within the enterprise