会计信息失真是指企事业单位在财务管理工作中由于种种主、客观因素的影响,使与财务管理工作相关的法规、制度得不到切实可行的贯彻执行。财务工作秩序混乱以及财务报告或报表提供的会计信息不能真实、客观地反映企事业单位的财务状况和经营成果,从而使会计信息失去了应有的价值,甚至导致决策失误。会计信息失真有的是会计人中故意性的行为造成的,即:会 Accounting information distortion refers to enterprises and institutions in the financial management work due to various main and objective factors, so that the financial management work related laws and regulations, the system can not be implemented. Confusion in the financial work order and accounting information provided in financial reports or statements can not truly and objectively reflect the financial status and operating results of enterprises and institutions, thus losing the proper value of accounting information and even leading to mistakes in decision-making. Some accounting information distortion is caused by the intentional behavior of the accountants, namely: will