Accounting information shows investors, creditors or other information users information about the financial status and operating results of the unit through financial statements, other forms of financial statements or the financial status and operating performance records of the information unit. Whether accounting management information is distorted or not is an important standard to evaluate the work quality and reliability of enterprise accounting information system. Accounting information distortion refers to the output accounting information caused by the inconsistency between information input and error. The financial report reflects the mismatch of the original documents