会计信息失真的原因是多方面的,既可是会计事项失真和会计处理失真所引起,也可是相关人员有意造假和无意失实所引起,还可是会计制度的不完善和会计操作造成。综合而言,主要是会计制度的不完善、企业产权中各行为主体的制度相冲突和企业的激励与约束机制的不对称而造成会计信息失真。 Accounting information distortion for many reasons, both accounting matters and accounting distortion caused by distortion, but also related to intentional falsification and accidental falsehood caused, but the accounting system is not perfect and accounting operations caused. To sum up, the distortion of accounting information is mainly caused by the imperfect accounting system, the conflict of the system of the main body of the enterprise property right and the asymmetry of the incentive and restraint mechanism of the enterprise.