文章从复式记账法产生的背景出发,分析了历史至今的会计信息失真的共同根源以及解决这一问题传统方法(纵向思维)的不彻底性,提出要从根本上消除会计信息失真问题应该采取横向思维的逻辑,而这一新思维方法的实现需要会计界与其他领域的通力合作。 Based on the background of multi-entry bookkeeping, this article analyzes the common causes of the distortion of accounting information so far and the incompleteness of the traditional method to solve this problem (longitudinal thinking). It is suggested that the fundamental solution to the distortion of accounting information should be taken The logic of horizontal thinking, and the realization of this new way of thinking, requires the concerted efforts of the accounting profession with other areas.