一、虚假会计信息产生的内部动因和外部条件虚假会计信息的产生机包括内在动因和外部环境两个方面。就会计信息失真而言,内在动因是其主观基础,外部环境是其客观条件,只有这两方面共同发挥作用,才会导致虚假会计信息的产生。1·会计信息生产者(包括会计人员、企业负责人及其他 First, the internal motivation and external conditions arising from false accounting information False accounting information generating machine includes the internal motivation and the external environment in two aspects. As far as accounting information distortion is concerned, the internal motivation is its subjective basis. The external environment is its objective condition. Only when these two aspects work together can it lead to false accounting information. 1. Accounting information producers (including accountants, business executives and others