浅析企业会计信息失真

摘  要
    随着我国改革开放的进行和社会主义市场经济体制的建立，会计信息的重要性越来越突出。会计信息的真实性会影响企业的实际财务状况、经营成果及现金流量。然而会计信息失真的表现形式越来越复杂化，程度也越来越严重。我国的会计工作如何适应国际化发展的潮流，如何提高会计信息质量，这是关系到我国市场经济能否正常有序发展的关键。
会计信息失真不仅给决策者带来误导，还对经济发展、社会进步带来极大危害。通过对会计信息失真比较深刻的认识，分析当前中小企业会计信息失真的各种现象，针对会计信息失真所带来的各种问题，通过建立会计信息失真防范机制以及对多种治理措施的综合使用，从而使问题得到解决，使企业立于不败之地。

关键词：会计信息；失真；真实性；防治
Abstract
   Along with China's reform, opening up and the establishment of the socialist market economy, the importance of the accounting information is becoming more and more prominent. The accounting information authenticity affect the enterprise's actual financial position, operating results and cash flows. However, the accounting information distortion more complicated forms, and also more and more serious. Our accounting work how to adapt to the international trend of development, how to improve the quality of accounting information, which is related to China's market economy can normal and orderly development of the key.
The distortion of accounting information to the decision maker, not only brought to mislead the economic development and social progress. Through the comparison of the accounting information distortion, the analysis of the current understanding of small and medium-sized enterprises of the accounting information distortion of accounting information distortion, aiming at the phenomenon caused by all kinds of problems, establish the accounting information distortion prevention mechanism and management measures, which makes use of the comprehensive problem solved, make enterprise invincible.

Keywords:Accounting；Information；Authenticity；Distortion；Prevention

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