1会计信息失真的原因分析1.1产权与治理结构因素国有企业的所有者“缺位”,产权中各行为主体存在不同的利益驱动,法人治理结构中相互制衡机制失效。公司制改革后,各级政府部门、国有控股公司以及各类国有产权代表,虽然通过一定的方式被明确为国有资产的投资主体、履行资产所有 1 Accounting Information Distortion Analysis 1.1 Property Rights and Governance Structural Factors Owners of state-owned enterprises “absence”, the main body of property rights in different interests-driven, corporate governance structure of mutual checks and balances mechanism fails. After the reform of the company system, government departments at all levels, state-owned holding companies and various types of state-owned property rights representatives, though certain ways have been clearly defined as the main body of state-owned assets investment, the implementation of assets