Accounting information distortion refers to the false information caused by the inconsistency between the output and input of accounting information, that is, the situation reflected in the financial report is inconsistent with the original vouchers (including further processing based on the original vouchers). There are many manifestations of accounting information distortion. To sum up, there are only two types. From a horizontal perspective, the flow of information is inaccurate. From a vertical perspective, the flow rate is inaccurate.