随着我国会计准则体系的建立与完善,会计信息质量有了提高,但会计信息失真问题仍未得到根本解决,治理会计信息失真就成为我国现代企业制度建立和发展过程中的重要课题。以往的研究侧重于从会计管理体制及会计职业 With the establishment and improvement of accounting standards system in our country, the quality of accounting information has been improved, but the problem of accounting information distortion has not yet been fundamentally solved. The distortion of accounting information has become an important issue in the process of establishing and developing the modern enterprise system in our country. Previous studies have focused on the accounting management system and accounting profession