当前,关于财务报告中虚假会计信息披露的理论分析与实证研究已相当丰富,对于会计信息虚假披露原因的分析已涉及到公司自身特征、国家的制度因素等多个方面。但对于虚假会计信息披露的主体因素方面(这里是指会计信息舞弊的主体,即提供虚假会计信息的责任人和始作俑者)的研究相当缺乏。 At present, the theoretical and empirical studies on the disclosure of false accounting information in financial reports have been quite abundant. The analysis of the reasons for the false disclosure of accounting information has involved many aspects such as the company’s own characteristics and the country’s institutional factors. However, there is a lack of research on the main factors of false accounting information disclosure (in this case, the subject of fraud in accounting information, that is, the person who provided false accounting information and the initiator).