中文摘要随着市场经济的日益进展，会计信息在各方面都能体现出其重要意义。会计信息质量已被社会各方面广泛关注。会计信息是否失真，是评价会计作为一个信息系统的工作质量和可靠程度的重要标准。会计信息失真有许多表现，归纳起来看，不外两种形式：无意失真和故意失真。会计信息失真的危害：传递错误信息，误导经济行为、损害各方利益，导致企业亏损、扰乱经济秩序，诱发经济犯罪。会计信息失真的原因：会计信息失真的技术性原因、会计信息失真的非技术性原因。会计信息失真的对策制订和完善相关会计制度和会计准则。完善企业内部及外部的监督机制，强化监督作用。加强会计人员业务技能索质和职业道德教育。加大对违法违规行为的处罚力度。关键词：会计信息，会计信息质量，失真，原因Abstract With the development of market economy, enterprise will be in the face of challenges and risks. The cash control is a core content of the enterprise development management, throughtout the enterprise operations, investment and financing activities. As preparation both of the means of payment and clearing, from enterprise purchase goods, market product, payment of salary, as well, investments and financing are the same. Identify and keep away risks of finance section, strengthen the administration of enterprises of the cash flow, it may boost supervisor decision level, so as to avoid blind produce, investment, expand activities, and it not only can contribute to the optimization status of enterprise finance, but also to provide reliable finance support for enterprise.Thus, under the new circumstance, how to improve the cash control of the enterprise has become one of the most enphasis research field. I will synthesize enterprise operations, investment and financing section, analyse among the crux of the problems. And I will combine my opinion, propose practicable suggestions.Key Words ： accounting information ， accounting information quality，distortion，reas...
