复杂的股权结构、普遍存在的“盈余管理”、负债率偏低的资本结构——中国上市公司治理结构及经营模式的独特性及其存在的缺陷是会计信息失真的根源。本文从完善公司治理结构及经营模式的角度寻找治理上市公司虚假会计信息的途径。 Complex ownership structure, ubiquitous “earnings management” and capital structure with low debt ratio - the uniqueness of the governance structure and business model of Chinese listed companies and their defects are the root causes of accounting information distortion. This article from the perspective of improving corporate governance structure and business model to find ways to manage listed companies false accounting information.