本文首先分析了会计信息真实的相对性和动态性 ,在此基础上分析了由于会计制度不完善、产权各行为主体的利益冲突、激励与约束机制不对称以及委托一代理关系所带来的会计信息失真 ,最后提出从明晰产权、加强会计规范建设、理顺各方的利益关系以及强化契约关系等方面提高会计信息质量的地策 This paper first analyzes the true relativity and dynamic of accounting information. Based on this, it analyzes the problems brought about by the imperfect accounting system, the conflict of interest of the main body of property rights, the asymmetry of incentive and restraint mechanism, and the accounting Information distortion, and finally proposed to improve the quality of accounting information from clear property rights, strengthen the construction of accounting standards, straighten out the interests of all parties and strengthen the contractual relationship