会计信息失真问题,已成为会计理论界和实务界亟待研究和解决的问题。人们纷纷提出各种对会计信息失真的原因的认识和治理对策。但是,会计信息失真的现象仍屡见不鲜。究其原因,除了人们所看到的表面现象,还存在着根本性的问题。本文从会计活动的个体化与会计信息生产的社会化两方面探讨解决途径和方法,以彻底防止会计信息失真。 The problem of distortion of accounting information has become an issue to be studied and solved urgently by accounting theory and practice circles. People have put forward a variety of accounting information distortion causes and management strategies. However, the distortion of accounting information is still not uncommon. The reason, in addition to the surface phenomena people see, there are still fundamental problems. This article discusses the ways and means of resolving from the individualization of accounting activities and the socialization of accounting information production so as to completely prevent the distortion of accounting information.