严重、普遍的会计信息质量问题,已成为困扰我国经济改革与发展的一大难题。对此,会计界已作出各种原因分析,但众说纷纭,看法不尽一致。有人认为是会计人员身份不明所致,有人认为是会计监督不力所致,有人认为是会计信息不公开所致……。如果在产生问题的根本源头上形成不了统一认识,那么,会计信息失真问题的治理就很难作出有效的对策。由此认为,深究会计信息普遍失真的根本原因,从而为解决这一问题提供有效的操作性指导,在当前尤为必要。笔者的基本观点是:产生会计信息质量 The serious and widespread problem of the quality of accounting information has become a major problem that troubles our country’s economic reform and development. In this regard, the accounting profession has made a variety of reasons, but different opinions, the views are not consistent. Some people think that the identity of accounting personnel is unknown, some think it is caused by ineffective accounting supervision, some people think that the accounting information is not open ... .... If the root cause of the problem can not form a unified understanding of the problem, then the accounting information distortion control difficult to make an effective response. Therefore, it is necessary to study the root causes of the general distortion of accounting information and provide effective operational guidance for solving this problem. The author’s basic point is: produce accounting information quality