会计信息占了整个经济信息量的70%以上,因而会计信息质量的好坏决定了经济信息的质量,进而影响经济工作决策的质量。但是,我国目前会计信息普遍存在失实的情况,扰乱了整个经济工作的秩序,阻碍了我国现代化的进程。本文通过对会计信息失真的过程加以分析,提出了一些治理我国会计信息失真的制度建设和制度安排的建议。 Accounting information accounts for more than 70% of the total economic information, so the quality of accounting information determines the quality of economic information, thereby affecting the quality of economic decision-making. However, the prevalence of false accounting information in our country disrupts the order of the entire economic work and hinders the process of our country’s modernization. This paper analyzes the process of accounting information distortion, and puts forward some suggestions to govern the system construction and system arrangement of accounting information distortion in our country.