会计信息失真并非始于今日 ,它几乎从会计产生之日起就存在着。会计信息失真也并非只存在于中国 ,象物价变动会计、公允价值会计、高质量会计准则思想等无一不是针对会计信息失真问题而采取的措施。通常 ,人们把引起会计信息失真的原因分成两类 ,一类是制度失真 ,即遵循现有会 Accounting information distortion does not start today, it almost from the date of the existence of accounting. Accounting information distortion is not only exist in China, such as accounting for price changes, fair value accounting, high-quality accounting standards and so on are all the measures taken against the distortion of accounting information. Generally, people divide the causes of accounting information distortion into two categories, one is institutional distortion, that is, to follow the existing