To solve the various problems of accounting information distortion, it should be tackled in a comprehensive way, taking establishment of accounting rules, enterprise system, enterprise behavior, operators and accountants into consideration.

• 针对不同类型的会计信息失真,结合我国实际,应从会计规则制定、企业制度、企业行为、经营者、会计人员等角度进行综合治理。