本文首先分析了会计信息失真的相对性和动态性,在此基础上分析了由于会计制度不完善,产权各行为主体的利益冲突、激励与约束机制不对称,以及委托—代理关系所带来的会计信息失真,最后提出从明晰产权、加强会计规范建设、理顺各方的利益关系,以及强化契约关系等方面提高会计信息质量的对策。 This article first analyzes the relativity and the dynamic of accounting information distortion. Based on this, it analyzes that due to the imperfection of accounting system, the conflict of interests, the asymmetry of incentive and restraint mechanism, the principal-agent relationship At last, the countermeasures to improve the quality of accounting information, such as clarifying property rights, strengthening the construction of accounting standards, straightening out the interest relationship between all parties, and strengthening contractual relations, are put forward.