近年来 ,会计信息质量日益为社会所关注 ,理论界针对这一问题提出一套又一套的治理方案 ,会计委派制、会计监督等也已付诸实践 ,然而随着问题研究的深入 ,矛盾也接踵而来 ,这些政策在实施过程中在所难免地遇到障碍 ,有时甚至被操纵 ,“上有政策 ,下有对策”的现象较为普遍。鉴 In recent years, the quality of accounting information is paid more and more attention to by the society. Theorists have put forward a set of governance plan to solve this problem. Accounting delegation system and accounting supervision have also been put into practice. However, with the deepening of the research on the problem, Also came one after another. These policies inevitably encounter obstacles during the implementation process and are sometimes even manipulated. The phenomenon of “having policies and countermeasures” is more prevalent. Kam