近几年来 ,会计信息失真程度之深 ,范围之广 ,危害之大 ,已引起社会各界的密切关注。笔者认为 ,会计信息失真的深层根源在于当前国有企业的法人治理结构不合理、不规范。一、国有企业中所有者“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。 In recent years, the extent of accounting information distortion, the scope of a wide range of great harm, has aroused the close attention of all sectors of society. The author believes that the deep root of accounting information distortion lies in the current state-owned corporate governance structure is irrational, non-standard. First, the owners of state-owned enterprises “absence”, the main body of property rights exist different interests-driven, corporate governance structure of mutual checks and balances mechanism fails.