会计信息是对企业乃至整个市场经济社会的经济活动进行控制和监督的主要依据和手段,是社会经济有效运行的重要基础。随着经济的不断发展,会计信息的作用日益重要,而令人尴尬的是,会计信息的质量却与经济的发展背道而驰。鉴于此，文章针对会计信息失真的现状，参考会计领域专家学者的大量相关著作及文献，研究了引起会计信息失真的根本原因，提出了相应的解决对策，目的是解决会计信息失真这一严重而普遍的问题。对于这一现状，如何治理会计信息失真，规范会计信息披露，维护市场经济的健康发展，具有一定的现实意义。
关键词：会计信息；会计信息失真；公司治理结构；解决对策
Enterprise accounting information distortion causes and solutions
Abstract
Accounting information is for enterprise and even the entire market economic and social economic activities of the control and supervision of main basis and method, is the social economy the effective operation of the important basis. With the constant development of economy, the accounting information is increasingly important, and embarrassing is, the quality of accounting information is opposite with the development of economy. In view of this, this paper, the present situation of accounting information distortion of accounting field experts and scholars in reference to a lot of relative work, studies the cause and literature the root cause of accounting information distortion, and the corresponding countermeasures are put forward, the purpose is solving the accounting information distortion, a serious and common problem. For this situation, how to control the distortion of accounting information, standardize the accounting information disclosure, maintain the healthy development of the market economy, become the research question realistic significance.
Key words: accounting information; accounting information distortion; corporate governance structure; solutions
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