商业银行要认真落实“三个代表”重要思想，发扬“三铁”传统，树立“严格、规范、谨慎、诚信”的行业风气，确保会计信息的真实性。笔者认为，要从根本上解决会计信息失真的问题，应当做好以下几个方面的工作。 １．加强法制建设、法制宣传和金融法纪教育，增强法制观念。主要 Commercial banks should conscientiously implement the important thinking of the ’Three Represents,’ carry forward the tradition of the ’Three Railways, establish an industry style of’ strict, standardized, prudent and honest, ’and ensure the authenticity of accounting information. The author believes that to fundamentally solve the problem of accounting information distortion, we should do the following aspects of the work. 1. We will strengthen legal system construction, legal publicity and financial law discipline education, and enhance the concept of legal system. main