究其本源，分析会计人员呈现职业道德缺失的缘由，并立足实践找到处理该问题的方法。

Traced the accounting personnel appear analysis of the reasons for lack of professional ethics, and based on practical ways to find a solution to the problem.

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会计从业人员职业道德的缺失是造成信息披露失真的主要原因，而经理人员利益与其他相关利益者的冲突是引导会计从业人员造成会计信息披露失真的直接原因。

The main cause of information disclosure distortion is lack of professional ethics of accountants, and the direct cause is conflicts between the interests of the managers and other stakeholders.

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本研究认为：虚假体育新闻导致媒介职业道德的沦丧、媒介社会责任的缺失和媒介社会舆论的失语；

This study suggests that:false sports news led to media ethics fallen, and the lack of social responsibility, the media and the media public opinion aphasia;

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