This paper . firstly, analyses the present situation and objective correlative and harm of the inauthenticity of accounting information through real datum and cases . secondly, based the formation motivation and mechanism in principle, the paper indicates the insufficiency about property rights structure, corporate governance structure, control, punishment and theirs influence on the quality of accounting information . finally, drawing experience and lessons from some developed countries, it makes point that includes institutional innovation of property rights and corporate governance, ruling by law, enforcing fidelity with education 首先,本文通過客觀的數(shù)據(jù)與現(xiàn)實的案例,對會計信息失真的現(xiàn)狀、具體表現(xiàn)及其危害性進行分析;其次,從理論上研究其形成的動因和機制,并據(jù)此說明有關上市公司產(chǎn)權結構、治理結構、監(jiān)督機制、懲罰機制等幾個方面的缺陷與不足及其對會計信息質(zhì)量的影響;最后,在借鑒美國、日本、德國等經(jīng)濟發(fā)達國家的經(jīng)驗教訓的基礎上,相應地提出了產(chǎn)權結構制度創(chuàng)新、治理結構制度創(chuàng)新、完善社會機制系統(tǒng)、依法而治及加強誠信教育等治理對策。