导致会计信息失真的客观因素主要是会计环境和政策导向；主观因素是现行用人体制的限制和利益的驱动；以及外部监督机构受业务水平的限制和利益的驱动。相应的治理对策是：适应会计环境的变化，扩大会计计量的内容；适时调整会计法规以适应会计环境的变化；实行会计委派制，加强会计监督；严厉惩处知法犯法的外部监督机构。 The objective factors leading to the distortion of accounting information are mainly the accounting environment and policy orientation; the subjective factors are the restriction of the current employment system and the drive of interests; and the external supervision institutions are driven by the restriction of business level and the interests. Corresponding governance measures are: to adapt to changes in accounting environment, expanding the content of accounting measurement; timely adjustment of accounting regulations to adapt to changes in the accounting environment; the implementation of accounting appointments to strengthen accounting supervision; severely punish the external supervision of the law.