一、明晰产权，发挥产权对会计信息生成过程的规范和界定功能。产权是企业取得法人资格的基本条件。只有产权明晰的企业才能成为真正的市场主体，才能按市场规律实施企业行为，按市场需要提供会计信息。二、加强会计法制建设。加强会计法制建设工作，应尽快健全和完善会计法律 First, clear property rights, play the property rights of accounting information generation process specification and define the function. Property rights are the basic conditions for an enterprise to obtain legal personality. Only the property rights of the clear business can become the real market players, in accordance with the law of the market to implement corporate behavior, according to market needs to provide accounting information. Second, strengthen the legal system of accounting. To strengthen the construction of accounting legal system, as soon as possible to improve and perfect the accounting law