会计信息失真是法制法规、管理制度和会计工作中各种问题的综合反映。因此对其治理应采取综合性措施。一、建立适应市场经济发展的会计理论。对会计本质的认识应提高到“会计管理和信息论”上来,研究会计信息的计量、获取、传递、贮存和反映,主要任务在于求得会计信息的可靠性 The distortion of accounting information is a comprehensive reflection of the various problems in the laws and regulations, the management system and the accounting work. Therefore, its governance should take comprehensive measures. First, to establish an accounting theory that adapts to the development of the market economy. The understanding of the nature of accounting should be raised to “accounting management and information theory” to study accounting information measurement, acquisition, transmission, storage and reflection, the main task is to obtain the reliability of accounting information