针对会计信息失真这一现状，“制度治假”的呼声日渐高涨，如完善企业内部治理结构、建立外部治理结构等。然而在实践中，人们往往进入了一个误区，认为只要制度建设好了，这个问题就可以解决。人们之所以有这种看法，是由于对制度概念的内涵把握不准，忽略了制度的实施机制。 In response to the current situation of distortion of accounting information, the voice of “system for managing fraud” is increasing day by day, such as improving internal corporate governance structure and establishing external governance structure. However, in practice, people often enter a misunderstanding, that as long as the system is well, this problem can be solved. The reason why people have this view is that the connotation of the system concept can not be grasped, and the implementation mechanism of the system is neglected.