本文从公司治理、内部监督机构、内部控制、外部监督四个方面分析了《萨班斯法案》有关保证会计信息可靠性的规定,从完善公司治理、重构内部监督、健全内部控制、完善外部监督四个方面提出了治理会计信息失真的具体措施。 This article analyzes the Sarbanes-Oxley regulations on the reliability of accounting information from four aspects: corporate governance, internal supervision, internal control and external supervision. From improving corporate governance, reconstructing internal supervision, perfecting internal control and perfecting external The four aspects of supervision put forward specific measures to control the distortion of accounting information.