本文从理论上探讨了会计信息“具真”与“失真”的判断标准,区分了对于会计准则与会计制度制定者的“真实性”含义和对于会计实务工作者的“真实性”含义。提出从市场经济环境、企业、企业会计等不同层面分析我国企业会计信息失真的深层次根源,并采取相应对策。 This paper theoretically explores the judgment criteria of “truthfulness” and “distortion” of accounting information, distinguishes the meaning of “truthfulness” between the accounting rules and accounting system makers and the meaning of “truthfulness” to accounting practitioners. This paper analyzes the deep root causes of the distortion of accounting information in China’s enterprises from different aspects such as the market economy environment, enterprises and enterprise accounting, and takes corresponding countermeasures.