会计资料失真及其法律责任探析

会计资料是资料使用评价财务状况、做出投资决策、改善经营管理、防范经营风险的主要依据。会计资料失真影响国家经济运行安全、造成会计行业信用危机、滋生与助长社会腐败现象。因此，如何规范会计行为，防范会计资料失真，维护正常的市场秩序，一直是众所关注的焦点。为此，笔将从会计资料失真的表现、原因、危害、法律责任和对策等角度对会计失真问题进行探析，以期能帮助人们深化认识和提高会计资料质量。

Distorted Accounting Information and Legal Responsibility

Accounting information is the essen tial foundation for the information users to appraise financial affairs ,make investment decisions,perfect running and management and prevent management risks.What' s more,accounting information,distorted,will prevent the national economy from running safely,cause cred it crisis in accounting world and encou rage social corruption.So it is of to p priority as to how to standardize ac-counting,prevent distorted accounting information,normalize market order.Therefore,a tentative discu ssion is made in the present paper from the perspectives of the manifestation,cau se,harm,legal responsibility and messures of distorted accounting in formation to help people know more an d improve the quality of accounting information.