本文先对会计噪声的概念进行了界定 ,接着根据有效市场理论分析了会计噪声存在对股市的危害 ;然后笔者对会计噪声的成因进行了剖析 ,指出了三个方面的不足是我国会计噪声污染严重产生的原因 ;文章最后对我国会计噪声治理的传统思路加以反思 ,认为因存在国家干预失败 ,应对股市会计噪声治理由以政府单边治理为主的模式转变为股市参与者多方共同治理的新格局。 This paper first defines the concept of accounting noise, and then analyzes the existence of accounting noise on the stock market according to the theory of effective markets. Then the author analyzes the causes of accounting noise, points out that the three aspects of the problem are serious accounting noise pollution in China The article finally reconsider the traditional idea of ​​accounting noise management in our country and think that because of the failure of state intervention, it should be changed from the pattern of government-based unilateral governance to the new pattern of multi-governance of stock market participants .