摘要:超市作為一種新的商品零售模式，九十年代以來，在我國迅速發展，且日益完善。他的健康發展與居民生活的關系越來越密切，而且越來越成為商業流通領域一支不可忽視的力量。但是在其發展的過程中也存在著不可忽視的問題。超市會計信息是其中一個比較嚴重的問題。超市會計信息是經濟信息的一個組成部分，是為進行會計管理而收集，加工，整理的各種數據資料。會計信息作為信息的一種，有信息的一般特征也有自己的特征。對于決策者和使用者都非常重要，如果會計信息失真那么他引起的后果是非常嚴重的。因此我們有必要研究一下導致超市會計信息失真的原因和怎樣杜絕或者盡量減少會計失真造成的后果。

關鍵詞：超市  會計信息

Abstract:Supermarket as a new retail model，Since the nineties, the rapid development in China, and the increasingly improved. He's healthy development and living increasingly close relationship, and increasingly into commercial circulation of a force to be reckoned.But in the course of its development there are not neglected. Supermarkets accounting information is one of the more serious problem. Supermarkets accounting information is an integral part of the economic information is collected for the purpose of accounting management, processing, finishing of a variety of data. Accounting information as information of a kind, there are general characteristics of information have their own characteristics.For policy-makers and users are very important, and if his distortion of accounting information so the consequences are very serious. So we need to look at the supermarket led to the causes distortion of accounting information and how to prevent or minimize the consequences of accounting distortion.

Key word: Supermarket Accounting Information