会计信息失真的经济学分析

会计信息失真损害了信息使用者的利益，扰乱了资本市场秩序，使人们对会计信息质量产生了信任危机，对会计功能产生了质疑。运用经济学理论和方法对其产生的根源进行剖析，并在此基础上提出治理会计信息失真的对策。

Economic analysis of accounting information distortion

Distortion of accounting information not only jeopardizes the interests of its users, but disturbs the capital market order as well; therefore, great doubts are cast on the function of current accounting system, which results in unprecedented accounting credit crisis. Utilizing economic approaches, this article concentrates on finding out driving forces of its origin, and on this basis, solutions are put forward to deal with this problem.