对普遍存在的会计信息失真现象,人们往往只关注会计人员制造虚假会计信息的主观故意性,如果不搞清楚会计人员制造虚假会计信息的主观原因,也就很难正确评价虚假会计信息的性质,无法采取切实有效的措施,提高会计信息的质量,因此,探讨会计信息失真的治理措施,应首先从虚假会计信 For the ubiquitous phenomenon of accounting information distortion, people tend to focus only on the subjective intention of accountants to create fake accounting information. It is difficult to correctly evaluate the nature of fake accounting information without making clear the subjective reasons why accountants make fake accounting information, It is impossible to take effective measures to improve the quality of accounting information. Therefore, the measures to deal with the distortion of accounting information should start with false accounting letters