我国经济正处于转型过程之中,即由行政主导的计划经济体系转变为以市场为导向的市场经济体系,这种自上而下的转变方式,成为研究目前中国经济问题最特殊的社会背景。会计信息作为一种公共信息,是广大的信息使用者进行经济决策的依据,是确保市场有序、规范运行的必要条件。目前我国会计信息质量的失真已到了相当严重的程度,严重地影响了信息使用者的利益,妨碍了市场的有序运行。一、会计信息失真的原因分析会计信息失真的原因应该说是多方面的,会计界已对此从不同方面作出了分析。但不论对会计信息失真的原因作何概括,利益作为市场经济条 China’s economy is undergoing a process of transformation, that is, from an executive-led planned economy to a market-oriented market economy. This top-down transformation has become the most special social background for studying China’s current economic problems. As a kind of public information, accounting information is the basis of economic decision-making for a large number of information users and is a necessary condition for ensuring the orderly and standardized operation of the market. At present, the distortion of the quality of accounting information in our country has reached a very serious degree, which has seriously affected the interests of information users and hindered the orderly operation of the market. First, the reasons for the distortion of accounting information The reasons for the distortion of accounting information should be said that there are many aspects, the accounting profession has made this analysis from different aspects. However, no matter what the causes of accounting information distortion, the benefits as a market economy