对会计灵魂———诚信的背叛,对会计原则———真实性的背离是会计失信的本质特点。会计诚信缺失是经济因素与非经济因素共同作用的结果,它是人的趋利性行为在特定条件下博弈的产物。如果利益是博弈的目的和造成会计诚信缺失的经济因素,那么社会环境、制度环境、文化环境则是博弈的条件和影响、制约主体做出意志判断和行为选择的非经济因素。 The accounting soul --- betrayal of honesty, deviation from the authenticity of the accounting principle is the essential characteristic of accounting misdiagnosis. Lack of accounting integrity is a combination of economic and non-economic factors. It is a product of the game of people’s profit-making behavior under certain conditions. If interest is the purpose of the game and the economic factor that causes the loss of accounting integrity, then the social environment, institutional environment and cultural environment are the conditions and influences of the game, which restrict the main body to make the non-economic factors of judgment and behavior choice.