会计信息是记录和反映企业经营状况的重要信息,也是企业经理经营能力的体现和进行激励约束的依据。由于上述原因而引发的经理扭曲伪造企业会计信息的动机,需要会计控制来治理。本文介绍了会计控制内外两方面对经理人员违规效益的影响,进而指出正确引导经理行为的合理方法。 Accounting information is an important information to record and reflect the business status of an enterprise. It is also the embodiment of the management ability of an enterprise manager and the basis for the incentive and restraint. Because of the above reasons, the manager distorts the motive of forging accounting information in enterprises and needs accounting control to govern. This article introduces the influence of accounting control both inside and outside on the illegal benefits of manager, and then points out the reasonable way to guide manager’s behavior correctly.