新会计准则体系进一步完善了我国会计制度,在适应中国国情的同时又充分体现了国际准则的的发展方向。新会计准则的发布是中国会计准则建设的重要跨跃和重大突破,具有重要现实意义。本文从制度性失真的角度,对新准则下可能导致会计信息失真的各种潜在因素进行了分析研究,并有针对性地提出了若干完善措施。 The new accounting standards system further perfected the accounting system in our country and fully embodies the development direction of international standards while adapting to China’s national conditions. The release of new accounting standards is an important leap forward and major breakthrough in the construction of China’s accounting standards and has important practical significance. From the perspective of institutional distortion, this paper analyzes various potential factors that may lead to the distortion of accounting information under the new standard, and puts forward some measures to improve it.