当前我国部分出版企业会计信息失真的基本特征主要表现为会计信息有意失真。在外部约束难以实现时,企业经营者便能够与会计人员勾结,受自身利益最大化驱动,往往任意操纵会计选择。实行会计委派制是遏制会计信息有意失真的有效途径。 At present, some of the basic characteristics of the distortion of accounting information in some publishing enterprises in our country are mainly the intentional distortion of accounting information. When external constraints are hard to come by, business managers are able to collude with accountants and are driven by maximizing their own interests, often manipulating accounting choices at will. The implementation of accounting appointment system is to curb the intentional distortion of accounting information an effective way.