急需一篇会计专业的英语文章，翻译成中文要3000字。

上市公司会计信息失真的原因
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、做出投资决策、防范经营风险的主要依据。会计信息失真将会给管理者、投资者和债权人带来不可估量的损失。尤其是随着市场化进程的加快，企业上市成为了国企市场化的必由之路。按《公司法》和《证券法》的要求，一定的赢利水平是公司成为准上市公司的先决条件，为达到这些条件，不少企业可谓绞尽脑汁通过会计调节来“创造”赢利。会计信息失真从表面看是管理问题，或者是单位领导或者会计人员的个人行为，但究其实质，主要有以下几点原因：
（一） 从宏观层面分析会计信息失真的原因，主要是判断企业会计系统运行的制度基础和环境状况，这些因素对会计信息质量的影响往往是根本性的。（二）从微观层面分析会计信息失真的原因，主要是判断影响企业会计系统运行的各个决定性因素是否以合理的方式存在，这些因素对会计信息质量的影响是最为直接的。

Listed companies the reasons of accounting information distortion
Accounting information is administrator, investors and creditors, etc to improve management, appraising the financial situation, making the investment decision, guard against operational risks of main basis. The distortion of accounting information will give managers, investors and creditors may bring immeasurable loss. Especially with the accelerating of marketization, enterprise listed became the only state-owned market. According to the company law and the securities law requirements, certain profit level is the company becomes the accurate listed companies to achieve the prerequisites, these conditions, many enterprises has racked its brain through the accounting regulation to "create" a profit. The accounting information distortion ostensibly is management problems, or unit the leadership or accounting personnel individual behavior, but its essence, basically have the following reasons:
(a) from the macroscopic level analysis the reasons of accounting information distortion, mainly is the judgment enterprise accounting system operating system foundation and environmental conditions, these factors on the quality of accounting information is often fundamental influence. (2) from the micro analysis the reasons of accounting information distortion, mainly judgment enterprise accounting system operation affect whether each decisive factors existing in a reasonable way, these factors on the quality of accounting information is the most direct impact.