近年来,美国出现的上市公司会计造假案已引起全世界的广泛关注。我国公司治理过程中存在着诸多问题,如内部人控制、国有资产流失和会计信息失真等现象比较严重。会计独立性的缺失是会计造假的一个主要因素。因此,本文在分析了会计独立性缺失的基础上,提出建立独立会计制度的思路及应采取的措施,以达到进一步改善公司治理的目的。 In recent years, accounting fraud cases of listed companies in the United States have caused widespread concern around the world. There are many problems in the process of corporate governance in our country, such as the control of insiders, the loss of state-owned assets and the distortion of accounting information. The lack of accounting independence is a major factor accounting fraud. Therefore, based on the analysis of the lack of accounting independence, this paper proposes the idea of ​​establishing an independent accounting system and the measures to be taken to achieve the purpose of further improving corporate governance.