虚假的会计信息严重扰乱了市场秩序,使信息使用者产生一种不信任的感觉。本文从企业经营者与会计师事务所的博弈模型来分析企业经营者——会计师事务所之间的均衡选择问题,从而得出了政策目标和政策结果之间的意外的“激励的悖论”关系,以期这种悖论关系对于改变目前我国会计信息失真现象有所启发。进而提出实行事务所、注册会计师定期轮换制度在长期中会真正降低企业经营者选择“提供虚假会计报表”的概率,提高会计信息质量。 False accounting information has seriously disrupted the market order, giving information users a feeling of distrust. This paper analyzes the problem of equilibrium between firm managers and accounting firms from the game model between business managers and accounting firms, and then draws the conclusion that the unexpected “incentive paradox” between policy objectives and policy outcomes “Relationship, with a view to this paradoxical relationship for changing the current phenomenon of accounting information in our country has some inspiration. And then put forward the implementation of firm, CPA regular rotation system in the long term will truly reduce the choice of business operators ”provide false accounting statements, " the probability of improving the quality of accounting information.