In recent years, the problems of the accountants' professional morals caused by false accounting information have aroused more and more attention of the society.
近几年，由会计信息失真引发的会计职业道德问题越来越引起社会的关注。
In this paper, the reasons of different types of false accounting information are analyzed.
针对不同类别的会计信息失真探析其形成的原因。
The issue of false accounting information has been a focus in the mid 90's of 20th century.
自上世纪90年代中期以来，会计信息失真问题一直是会计领域研究的热点。
The internal motivation is disclosed by analyzing the impact of producers, users and authenticators on false accounting information.
分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响，阐述了上市公司会计信息失真的内在动因；
False accounting is also called false accounting information, which is driven by profit internally and is caused by the lack sufficience of supervision externally.
假账亦叫虚假会计信息，其产生的内因是利益驱动，外因是会计监督不力。
The paper discusses important role of appointed accountant system in preventing false accounting information and strengthening supervision and restriction mechanism.
文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用，并提出了五种具体操作方法。
Then, after we analyse the advantage and disadvantage of spotting technology existed, we propose a new train of thought to apply expert system to screening false accounting information.
然后，在分析现有识别技术的利弊之后，我们提出利用专家系统识别虚假会计信息的新思路。
This discussion would be implemented through the following three aspects: the influence on corporation, the role to prevent false accounting information, and the influence on financial management.
从对企业的影响，对抑制会计信息失真的作用，以及对财务管理方式的影响三个方面分别进行了论述。
This discussion would be implemented through the following three aspects: the influence on corporation, the role to prevent false accounting information, and the influence on financial management.
从对企业的影响，对抑制会计信息失真的作用，以及对财务管理方式的影响三个方面分别进行了论述。
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