摘要会计信息是主要以货币表示的经济信息，是某家公司在特定时间点或某一特定时期的资本流动状况与经营业绩。会计信息的载体，包括账簿、会计凭证与财务报表，其中可以传递有关财务状况、业务经营情况、现金流等状况的主要是财务报表。此外，通过进一步分析这些会计信息，可以得到有关未来经济活动趋势变化的预期信息，可以进一步优化企业内部的财务状况。因此，会计信息在企业的经济活动中发挥着关键作用，会计信息的可靠性在会计过程中非常重要。然而，随着经济的持续发展，我国的会计环境也因经济项目的增加而变得更加复杂，会计信息的失真也成为社会关注的主要问题。通过对有关文献的参考，以及自己的一些见解，让我对会计信息失真的问题有了一定的了解。会计信息一旦失真，随着时间的推移，导致的后果将不堪设想。想要会计行业平稳发展下去，就必须得重视会计信息失真的问题，防患于未然。因此，本文以中兵红箭有限公司为例，采取了文献研究法和案例分析法的研究方法，对当前会计信息失真现象、原因和危害进行了分析,并提出了解决此问题的对策。希望本文能让人们起到重视会计信息失真问题的作用。关键词：会计信息失真，成因，危害，对策，中兵红箭AbstractAccountinginformationiseconomicinformationmainlyexpressedincurrency.Itisthecapitalflowandoperatingperformanceofacompanyataspecificpointintimeoraspecificperiod.Thecarrierofaccountinginformationincludesaccountbooks,accountingvouchersandfinancialstatements,amongwhichfinancialstatementscanbeconveyedaboutfinancialstatus,businessoperations,andcashflow.Inaddition,throughfurtheranalysisoftheseaccountinginformation,wecanobtainexpectedinformationaboutfuturechangesineconomicactivitytrends,whichcanfurtheroptimizetheinternalfinancialstatusoftheenterprise.Therefore,accountinginformationplaysakeyroleintheeconomicactivitiesofenterprises,andthereliabilityofaccountinginformationisveryimportantintheaccountingprocess.However,astheeconomycontinuestodevelop,mycountry'saccountingenvironmenthasbecomemorecomplicatedduetotheincreaseineconomicprojects,andthedistortionofaccountinginformationhasbecomeamajorconcernofthesociety.Throughthereferencetotherelevantliteratureandsomeofmyownopinions,Ihaveacertainunderstandingoftheproblemofaccountinginformationdistortion.Oncetheaccountinginformationisdistorted,theconsequenceswillbeunimaginableovertime.Ifyouwanttheaccountingindustrytodevelopsteadily,youmustpayattentiontotheproblemofaccountinginformationdistortionandtakeprecautions.Therefore,thisarticletakesZhongbingRedArrowCo.,Ltd.asanexample,adoptstheresearchmethodofliteratureresearchmethodandcaseanalysismethod,analyzesthecurrentaccountinginformationdistortionphenomenon,causesandharm,andproposescountermeasurestosolvethisproblem.Itishopedthatthisarticlewillenablepeopletopayattentiontotheproblemofaccountinginformationdistortion.Keywords：Accountinginformationdistortion，causeofformation，harm，countermeasure，Theredarrows目录1绪论............................................................................................................................................11.1研究背景......................................................................................................................11.2研究目的和意义........................................................................................................11.3文献综述......................................................................................................................21.4研究方法..............................................................................................
