一、会计信息失真的原因(一）产生会计信息失真的根本原因在于我国国有企业产权机制的功能残缺和无序运转 由于我国国有企业的所有权归属国家，直接所有者是政府，国有企业的经营者是企业管理者，作为会计就得代理这三重身份。而我国现阶段绝大多数国有企业只存在同政府的企业 First, the reasons for the distortion of accounting information (A) the fundamental reason for the distortion of accounting information lies in the functional incomplete and disorderly operation of the state-owned enterprise property rights system in China As the ownership of state-owned enterprises in our country belongs to the country, the direct owner is the government, the manager of state-owned enterprises Is the business manager, as an accountant have to proxy this triple identity. At the present stage, most state-owned enterprises in our country only exist with the government enterprises