企业行为的约束与激励机制产生于科学、规范的法人治理结构，法人治理结构是企业制度的核心内容。修订后的《会计法》的颁布与施行，将对建立健全企业法人治理结构产生积极的促进作用，而健全的公司法人治理结构又是有效贯彻实施新《会计法》的前提和保障。 一、会计秩序紊乱对 The restraint and incentive mechanism of enterprise behavior are produced in a scientific and standardized corporate governance structure. Corporate governance structure is the core content of the enterprise system. The promulgation and implementation of the revised Accounting Law will have a positive effect on the establishment and improvement of corporate governance structure. A sound corporate governance structure is also the premise and guarantee for the effective implementation of the new Accounting Law. First, the disorder of accounting order