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在经济生活中出现了大量会计信息失真的情况。究其原因，就在于会计人员行为不可避免地受控于企业管理当局，而企业管理人员为了达到某种特定目的，常常授意或迫使会计人员提供虚假的会计信息。可以说，现代企业制度下产权分离产生的利益冲突是管理人员行为对会计信息产生影响
In the economic life there has been a lot of accounting information distortion. The reason for this is that accounting personnel are inevitably controlled by the management of the enterprise. For a specific purpose, business managers often instruct or force accountants to provide false accounting information. It can be said that the conflicts of interest arising from the separation of ownership under the modern enterprise system are the effects of management actions on accounting information