会计信息失真是我国现行经济生活中必须予以重视的一个问题。本文对其形成原因进行了探究,分别从两个方面——会计本身的不确定性(包括会计假设和会计基本原则对会计计量和确认的影响)、外部经济环境因素(包括产权、治理结构等)对会计信息失真进行了论述,并提出了相应的对策。 Accounting information distortion is an issue that must be paid attention to in our current economic life. This paper explores the reasons for its formation, from two aspects - the uncertainty of the accounting itself (including accounting assumptions and accounting principles and principles of accounting measurement and confirmation), external economic environment factors (including property rights, governance structure ) Discussed accounting information distortion, and put forward corresponding countermeasures.