会计信息是投资者进行决策的重要依据之一，会计信息失真所带来的经济及社会后果是非常严重的，它将引起投资者决策失误和社会经济资源的无效配置，是影响我国经济秩序的因素之一，它将危及到政府的宏观决策，干扰国家的税收，因此，研究会计信息失真的成因，进而找出治理会计 Accounting information is one of the important bases for investors to make decisions. The economic and social consequences brought about by the distortion of accounting information are very serious. It will cause investors’ mistakes in decision-making and invalid allocation of social economic resources, affecting the economic order of our country One of the factors, it will endanger the government’s macroeconomic decision-making, disrupt the country’s tax revenue, therefore, to study the causes of accounting information distortion, and then find governance accounting