On the Accounting Information Distortion

This paper analyzes on the reasons of accounting information distortion from the Angle of economics, and probes into some countermeasures for improving the accounting information quality.

从经济学的角度分析了会计信息失真的原因，探讨了提高会计信息质量的对策。

The life of accounting information depends on its truthfulness, but some disposal measures and principles of accounting lead to its distortion.

会计信息生命力在于其真实性，但现行某些会计原则与处理办法却导致了会计信息的不真实。

It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.

新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。