一、产权不明晰是产生“会计信息失真”的土壤。企业产权制度的形成及其变化是会计信息披露的一种内在约束,不同产权形式的企业,其会计信息披露的形式和质量存在着差异。我国国有独资企业和国有控股上市公司原始产权缺位,使法人产权缺乏有效的监督主体和监督机制。其后果:一是国家股东丧失了趋利避害的理性行为,缺乏追求利润最大化的强烈动机,对公司亏损和股东自我的盈亏漠不关心。二是使国家股东丧失或弱 First, the property is not clear is the “accounting information distortion” soil. The formation and change of the enterprise property right system is an inherent constraint on the disclosure of accounting information. There is a difference in the form and quality of the accounting information disclosure among enterprises with different property rights. The absence of the original property right of the state-owned sole proprietorship enterprises and the state-controlled listed companies makes the legal person’s property rights lack of an effective supervisory body and supervision mechanism. The consequences: First, the shareholders of the state have lost the rational act of seeking benefits and avoiding disadvantages, lacking the strong incentive to pursue profit maximization and are indifferent to the company’s loss and shareholders’ own profit and loss. Second, the loss or weakness of state shareholders