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现阶段我国会计信息严重失真，引发了人们对如何治理会计信息失真的思考。而对什么是会计信息的真实性，很少有人作深入的讨论。但如果不弄清什么是会计信息的“真”，就无法判断什么是会计信息“失真”，所提出的治理对策亦就失去了针对性。因此，从理论上探讨会计信息的真实?
At this stage, serious distortion of accounting information in our country has triggered people’s thinking on how to manage accounting information distortion. And what is the authenticity of accounting information, few people for in-depth discussion. However, if we fail to find out what is the “truth” of accounting information, we can not judge what is the distortion of accounting information, and the proposed governance measures have also lost their relevance. Therefore, the theoretical discussion of the true accounting information?