【摘要】 会计信息失真已成了一个急待解决的问题 ,深入研究会计信息失真的原因是解决会计信息失真问题的前提。会计信息失真的原因归纳起来有三个方面 ,一是有关人员对利益的追求 ;二是对经济活动及会计行为缺乏监督 ;三是存在对虚假会计信息的需求更多还原

【Abstract】 The?misleading?accounting?information?has?become?an?urgent?problem.?A?thorough?study?of?its?causes?is?the?prerequisite?for?solving?this?problem.?Generally?speaking,?there?are?three?causes:?1.?The?persons?concerned?try?to?obtain?more?interests;?2.?There?is?a?lack?of?supervision?over?the?economic?activities?and?accounting?practices;?3.?There?exists?a?demand?for?such?misleading?accounting?information.更多还原