我国会计信息失真成因及其制度建设

Cause of Accounting Information Distortion and Systematic Construction

会计信息失真不仅是困扰会计界多年的问题，而且是社会各界广泛关注的问题。导致会计信息失真的原因比较复杂。文章从会计准则及制度、产权制度、公司治理结构制度等方面对会计信息失真的成因进行了分析，寻求治理会计信息失真的防治对策。

Accounting information distortion is a problem puzzling the accounting field many years as well as the one attracting extensive attention from the society. The cause of such problem is quite complex. The paper analyzes it from many aspects such as accounting rules and system,property system,corporation structure and so on to search for appropriate countermeasures.