公众对会计的期望与对会计行为的认识之间存在期望差距,基于不同期望水平对会计信息失真现象所作的分类揭示了会计信息真实性的内涵。通过公众期望与会计信息真实性的关联分析可以发现,加强公众与会计界的沟通理解以及强化会计信息失真的治理,是解决会计信息真实性问题的有效途径。 There is an expectation gap between public expectations of accounting and understanding of accounting behavior. The classification of accounting information distortion based on different expectation levels reveals the connotation of the authenticity of accounting information. Through the correlation between the public expectation and the authenticity of the accounting information, we can find that strengthening communication and understanding between the public and the accounting profession and strengthening the management of accounting information distortion are effective ways to solve the authenticity problem of accounting information.