会计信息失真问题已经引起了社会各界的充分重视。政府行为规范的欠缺是导致目前我国会计信息失真的重要原因之一。本文拟从政府保护、政府政策制定、政府监管等方面来阐述政府行为对会计信息质量的影响及相关对策。 Accounting information distortion has caused full attention from all sectors of society. The lack of government code of conduct is one of the important reasons leading to the distortion of accounting information in our country. This article intends to elaborate the influence of government action on the quality of accounting information and relevant countermeasures in terms of government protection, government policy making and government regulation.