会计信息失真是指会计核算的依据不真实或反映的财务状况和经营成果虚假。会计信息失真有其历史性、会计学科本身的局限性等多方面的因素,但关键的是会计执业环境。在会计主体追求自身利益的最大化的内在动因下,会计执业环境的缺陷给会计信息失真创造了可乘之机。具体从以下几个方面分析: 一、“诸候经济”现象使地方政府直接 Accounting information distortion refers to the accounting basis is not true or reflect the financial status and business results of false. Accounting information distortion has its historic, accounting discipline itself, and many other factors, but the key is the accounting practice environment. Under the intrinsic motivation of the accounting subject to pursue the maximization of its own interests, the defects of the accounting practice environment have created an opportunity for accounting information distortion. Specific analysis from the following aspects: First, the “economic climate” phenomenon so that local governments directly