由于种种原因,近年来我国会计信息质量得不到保证,会计信息失真。对此,许多学者更多的从人为因素角度来分析其原因,将其产生原因归结为会计作弊。这只是问题的一个方面。即使是以合法真实的原始凭证,依据合法合规的会计处理,也同样会产生会计信息失真现象。制度的不完善和约束缺乏也会使会计信息失真。本文就此加以探讨。一、引起会计信息制度性失真的原因分析(一)会计准则的不完全性会计准则作为一种合约,它的制定不是纯技术的,而是各利益相关方相互间多次博 Due to various reasons, in recent years, the quality of accounting information in our country can not be guaranteed and the accounting information is distorted. In this regard, many scholars analyze human factors more from the perspective of their causes, attributed to the causes of accounting cheating. This is just one aspect of the problem. Even with legitimate original authentic documents, according to the lawful compliance of the accounting treatment, also will have the distortion of accounting information. Lack of institutional imperfections and constraints can also distort accounting information. This article discusses this. First, the causes of accounting information system distortion (a) of the accounting standards of incomplete accounting standards as a contract, its formulation is not purely technical, but rather a number of stakeholders between each other