近年来,虚假会计信息已成为中国经济生活中的一大公害,引起了社会各方广泛的关注,很多学者从不同的角度进行了研究,如从会计制度层面分析,从博弈论、公司治理结构、内部控制等角度分析。本文从另一个视角——各类会计信息需求者的动机出发,分析影响会计信息质量低劣的原因,从而 In recent years, false accounting information has become a public nuisance in China’s economic life and has drawn wide attention from all sectors of society. Many scholars have studied from different angles. For example, from the aspect of accounting system, from game theory to corporate governance structure , Internal control and other perspectives. This article from another perspective - all kinds of accounting information needs of motives, analysis of the reasons for the poor quality of accounting information, thus