当前困扰我国资本市场的最大问题莫过于会计信息失真，本文试图探讨在我国制度变迁的宏观背景下，产权模糊与会计信息失真之间的内在逻辑关系，追根溯源地阐述会计信息失真的问题。一、会计信息失真的根本原因我国经济目前正处于转型过程中，这导致一方面要建立与整个改革目标 At present, the biggest problem that plagued the capital market in our country is the distortion of accounting information. This paper attempts to explore the inherent logical relationship between the fuzzy property rights and accounting information distortion under the macroscopical background of the institutional change in our country and trace the source of accounting information distortion. First, the root causes of accounting information distortion China’s economy is currently in the process of transformation, which led to the one hand, to establish and reform the entire goal