“郑百文”、“红光实业”、“东方锅炉”等典型会计造假事件让我们还记忆犹新，新的一些会计造假事件又开始了，并且现在造假现象还越来越严重。他们给人们带来的危害也日益严重，正因为如此会计诚信成为了当前的热门话题，为了避免这类事件的再次发生，我们应该“对症下药”。本文对会计信息失真的危害性、具体表现及现状等进行分析，从理论上研究其形成的原因和动机，并相应提出了产权结构制度创新、治理结构制度创新、完善社会机制系统以及加强诚信教育等治理对策。

会计诚信；会计职业道德；会计信息失真

   Typical accountants like “Zhen Baiwen”, ”Hongguang Industry”, ”Eastern boiler”, make the fake incident let us remember clearly, and new some accountant make the fake incident begin, make the fake phenomenon to be more and more serious even now. The danger that they bring to people is serious day by day too, accounting sincerity has become the present hot issue just because of this .In order to avoid the recurring of