会计信息失真来自两个方面的因素 ,一是在会计准则和会计制度允许的范围内进行会计操纵的合法行为 ,另一是违背会计原则 ,制造虚假会计数据的违法行为。本文主要针对会计造假的违法行为 ,分析了其形成的原因 ,并提出了治理虚假会计信息的对策 Accounting information distortion comes from two factors, one is in the accounting standards and accounting systems within the allowable scope of accounting manipulation of legitimate behavior, and the other is contrary to accounting principles, the manufacture of false accounting data of illegal behavior. This article mainly deals with the illegal behavior of accounting fraud, analyzes the reasons for its formation, and puts forward the countermeasures to control the false accounting information