会计信息失真问题已经引起社会各界的广泛关注,财会界对此也进行过深入探讨,并提出了许多治理对策,会计信息失真已成为当前一大现实课题,现将难治理的原因分析如下:●对造成会计信息失真的单位领导人的制裁乏力是主要原因这些年我国在立法方面取得了很大的成绩,在会计立法方面 Accounting information distortion has aroused widespread concern in the community, the financial sector has also conducted in-depth discussion, and put forward many management strategies, accounting information distortion has become a major practical issues, the reason is now difficult to control as follows: ● The main reason for the weak sanctions imposed on the unit leaders who caused the distortion of accounting information in our country in recent years has made great achievements in our country’s legislation. In terms of accounting legislation