摘要:超市作为一种新的商品零售模式，九十年代以来，在我国迅速发展，且日益完善。他的健康发展与居民生活的关系越来越密切，而且越来越成为商业流通领域一支不可忽视的力量。但是在其发展的过程中也存在着不可忽视的问题。超市会计信息是其中一个比较严重的问题。超市会计信息是经济信息的一个组成部分，是为进行会计管理而收集，加工，整理的各种数据资料。会计信息作为信息的一种，有信息的一般特征也有自己的特征。对于决策者和使用者都非常重要，如果会计信息失真那么他引起的后果是非常严重的。因此我们有必要研究一下导致超市会计信息失真的原因和怎样杜绝或者尽量减少会计失真造成的后果。

关键词：超市  会计信息

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