在当前经济生活中，上市公司会计信息失真已成为困绕中小投资者理性投资的最大障碍，研究上市公司会计信息失真，对于规范企业行为，促进证券市场健康发展具有重要意义。要考察任何行为，首先须将该行为放到特定背景下探讨其动机。作为上市公司管理者未尝不知虚夸利润所带来的 In the current economic life, the distortion of accounting information of listed companies has become the biggest obstacle to the rational investment of small and medium-sized investors. Studying the distortion of accounting information of listed companies is of great significance for regulating corporate behavior and promoting the healthy development of the securities market. To examine any behavior, we must first investigate the motivation of the behavior in a specific context. As a manager of listed companies did not know the virtual profits brought about