本文从市场经济环境、企业、企业会计等不同层面剖析会计信息失真的主客观方面的深层次根源,说明会计信息的失真必然降低信息的质量和使用效率,而且严重地影响和干扰了正常的社会经济秩序。探究会计信息失真的根源,分析和研究会计信息失真的主客观原因,从源头抓起,才能标本兼治。 This article analyzes the deep roots of the subjective and objective accounting information distortion from different aspects such as the market economy environment, the enterprise and the enterprise accounting. It shows that the distortion of the accounting information will inevitably reduce the quality and efficiency of the information, but also seriously affects and interferes with the normal society Economic order. To explore the root causes of accounting information distortion, analyze and study the subjective and objective reasons of accounting information distortion, start from the source, in order to solve the problem.