１企业会计信息失真的原因，有会计人员素质低，企业领导从小集体和个人私利出发粉饰业绩等主观原因外，还有深层次的客观原因。１．１国有企业产权关系不明晰建立现代企业制度是市场经济的客观要求，而明晰产权关系，进行产权制度改革是建立现代企业制度的核心。明确产权关系 1 The causes of corporate accounting information distortion, there are subjective reasons such as the low quality of accountants, small business leaders and whitewash personal self-interest, there are deep objective reasons. 1.1 The relationship between ownership of state-owned enterprises is not clear The establishment of a modern enterprise system is an objective requirement of a market economy. However, to clarify the relationship between ownership and ownership and to reform the system of property rights is the core of establishing a modern enterprise system. Clear relationship between property rights