会计信息失真不仅不能真实反映经营活动的情况，误导信息相关利益者和使用者，而且极大损害企业的诚信，严重影响到企业融资筹资。针对当前我国中小企业会计信息失真的特点，只有落实负责人会计责任、完善治理结构、加强财会队伍建设、加大外部监督、严格执法，加强中小企业信用体系的创新，才能防范会计信息失真，提高企业诚信和融资能力。

@@@@ The distortion of accounting information not only cannot really reflect business activities, misleading information stakeholders and users, and great damage enterprise credibility, seriously affect the enterprise financing. In view of the current our country small and medium-sized enterprise accounting information distortion characteristic, only the implementation of accounting responsibility, perfect the governance structure, strengthen the accounting team construction, increasing the external supervision, strictly enforce the law, strengthen the innovation of the small and medium-sized enterprise credit system, to prevent the distortion of accounting information, improve the enterprise credit and financing ability.

随着医疗卫生事业的蓬勃发展，医院会计资料也变得越来越复杂。目前，医院的会计信息失真现象仍比较普遍，已严重影响到社会各方对医院业绩的正确评价。本文介绍了会计信息失真的涵义，分析了医院会计信息失真的现状，最后提出医院会计信息失真的防范对策，供广大读者参考与指导。

With the development of health industry, hospital''s accounting information grew more complicated. Currently, distortion of such information is common, and has severely impeded an accurate assessment of hospital''s work. The article introduces the definition of distortion of accounting information, analyzes the status quo of such distortion, and finally proposes preventive countermeasures against it, as reference for the readers.

随着社会主义建设的发展，会计信息成为了普遍受大众关注的信息之一，会计信息的真实性建设也变的越来越重要，但是目前会计信息失真的问题已经成为社会谴责的焦点所在。上市公司为了上市不择手段，缺乏对未来公司发展的预测或经营风险分析，再加上公司内部治理问题和市场监督的力度不足，使得上市公司的会计信息失真问题十分严重，不但在很大程度上挫伤了投资者的积极性，同时也影响了我国证券市场的问题，会计信息失真问题已经成为了摆在政府监管部门的重要课题之一。

With the development of socialist construction, accounting information has become popular, the construction of the authenticity of accounting information has become increasingly important, but the present accounting information distortion problem has become the focus of social condemnation. Listing corporation use unscrupulous divisive tactics to appear on the market, lack of prediction or business risk to the future Ltd development analysis, coupled with the internal corporate governance and market supervision shortage, the accounting information distortion in listing corporation is a serious problem, not only to a large extent dampened the enthusiasm of investors, but also affects securities market in our country, accounting information distortion problem has become one of the important issues in government supervision departments.

针对我国会计信息质量普遍过低、急需提高的现状，本文首先从我国会计信息质量的现状及存在问题开始分析，通过分析致使会计信息失真的会计人员素质低、内部控制不合理、利益驱使造假、会计制度不完善等一系列导致因素，最后提出了相应的解决对策，以此来提高会计信息质量。

According to the situation which accounting information quality is too low and needs to improve urgently in China, this paper starts to analyze from the accounting information quality in China ''s current situation and existence problem, through the analysis of a series of leading factor such as low accounting personnel quality, the reasonable internal control,the driven interests of fraud, the unperfected accounting system, and so on. Finally,in order to improve the quality of accounting information,this paper puts forward corresponding countermeasures.

会计造假导致的信息失真对投资者、债权人和国家的利益造成了巨大的威胁。在实践中，会计人事制度不健全、相关法律机制不完善和政府部门监管不利是导致会计人员造假的三大主动因。规制会计造假行为应当双管齐下，将法律和制度有机结合，集中精力解决会计人员独立性和违法成本与收益两大难题，从而有效阻断造假动因。

Distortion of accounting information takes a huge threat to the benefits of investors ,creditors and the state .In practice ,imperfect personnel institution of accounting ,the immaturity of laws and government regulatory failure are the three reasons that account for accounting fraud .In order to preventing accounting cheating ,we must combine laws and institution ,fo‐cus on solving the problems of accounting independence and the cost - benefit of violations to prevent the motivation of account‐ing fraud .