摘　要
虚假信息的产生机理包括内在动因和外部环境两个方面:会计信息生产者与会计信息之间存在一定的利益关系,是产生虚假会计信息的内在动因;一定时期的环境、环境、文化环境和会计人员业务、道德水平等因素,构成了虚假会计信息产生的外部条件。上述两方面共同作用,才会导致虚假会计信息的产生。因而治理虚假会计信息,既需要努力消除和改变易于导致其产生的内部动因和外部环境,也需要多种治理措施的综合运用。
关键词：　虚假会计信息　产生机理　治理措施

Abstract
The false information mechanism includes internal driving force and external environment two factors:There is a certain interests relationship between the accounting information producer and the accounting information,and it is the internal driving force that cause the formation of the false accounting information;factors in a certain period of time such as environment,cultural environment,accounting personnel business, ethical standards and other factors, constitutes external conditionsa for false accounting information.The mutural functioning of the above two aspects leads to the formation of the false accounting information.Thus to governance the false accounting information, we not only need to make great efforts to eliminate and change the internal driving force and external evionment which easily cause it to produce,but also need the integrate utilization of many goverment measures.
Key words:False accounting information formation mechanism governace measures


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