试论会计信息失真及其治理

针对当前会计信息严重失真的情况，从客观环境对会计信息影响的角度分析了会计信息失真的原因，并提出建立适合中国国情的企业产权制度及相应的产权监督系统、政府应建立证券市场监管体系、改革现行的审计制度、培育成熟的会计信息使用群体等会计信息失真的治理对策。

Discussion on the Distortion of the Accounting Information and Its Control

In the light of the situation that the accounting information distortion is very serious, and from the angle of the influence of the objective environment on the accounting information, this paper analyzes on the causes of the distortion of the accounting information, and puts forward some countermeasures for controlling the distortion of the accounting information, which include establishing enterprise's property right system and corresponding property right supervisory system based on the national conditions of China, establishing stock market supervisory system, reforming the existing audit system, cultivating the mature group of using the accounting information, etc.