长期以来,人们是建立在会计信息可以实现真实的假设下,研究企业会计信息失真及治理问题的。然而在现实的会计环境条件下,由于会计人员有限理性,没有能力实现会计信息完全真实性;由于会计规范制定者也存在有限理性问题,使其所制定的会计方法及会计准则也不能达到与经济活动的客 For a long time, people are based on the assumption that accounting information can be real, researching enterprise accounting information distortion and governance issues. However, under the realistic accounting environment, due to the limited rationality of accounting personnel, they are unable to realize the complete authenticity of accounting information; because of the limited rationality of the accounting specification makers, the accounting methods and accounting standards formulated by the accounting standards cannot reach the economy. Event guest