一、会计信息失真的成因１．会计核算制度缺乏可靠性和可操作性。我国在１９９２—１９９３年社会主义市场经济的初始阶段，确立了“两则两制”的会计核算模式，带有较多的计划经济的痕迹，会计政策和会计估计已不能适应现代企业实际情况的需要，会计要素的确认和计量已不能真 First, the causes of accounting information distortion 1. Accounting system lacks reliability and operability. In the initial stage of the socialist market economy in 1992-1993, our country established the accounting model of “two systems and two systems” with more traces of planned economy. Our accounting policies and accounting estimates can no longer meet the needs of the modern enterprise. Needs, the confirmation and the measurement of the accounting element already can not really