上市公司违规性会计信息失真的原因与对策

会计信息的真实性对于微观的企业经营以及宏观的社会经济运行具有重要价值。文章从公司治理结构、会计中介机构、政府部门以及法律法规等方面分析其失真原因，认为纠正违规性会计信息失真应该从完善公司治理结构、加强对中介机构的管理、提高政府部门的监管能力和建立健全法律法规等方面入手，制定相应措施。

Analysis on the causes and countermeasures of the distortion of accounting information of listed companies

The authenticity of accounting information is of great value to micro-enterprises and macro-economic operation. This paper analyzes the causes of distortion in terms of corporate governance structure, accounting intermediaries, government departments, laws and regulations, etc. And then it is suggested that the measures should be taken to correct the distortion of illegal accounting information from the following aspects:perfecting the corporate governance structure, strengthening the management of intermediary organizations, improving the supervisory ability of government departments, and establishing and perfecting laws and regulations.