Research On Accounting Information Distortion Of Domestic Enterprises

The accounting offers useful information to the users for their decision-making by recognize, record, analysis, report as an information system. For benefit to the decision-making, accounting information must have the characteristics of the relativity and dependability. Therefore, the accounting information is the importance basis by which the benefit-correlations in a business enterprise to do economy decision-making, authenticity of the accounting information is the core of the accounting information characteristic quantity. The authenticity of accounting information is the core of accounting information quality because the accounting information is the key for enterprises concerned to make economic decisions. However, in recent years, the accounting information produced by a good many enterprises have been distorted to such an extent that people can not help worrying about its wide spread and its harmfulness, which has become increasingly serious. Radical changes have not taken place although the problem has been tackled for several times. At the same time, the quantity problem of accounting information has been the hot point which a lot of accountancy scholar and actual situation worker pay attention to in the theories field of our country accountancy, and they widely discuss the measure of keeping away and fathering the accounting information distortion from different point of view. The causes that result in accounting information distortion may be complicated and can be analyzed from different angles. Generally, the current papers discuss from the aspects of internal causes and external causes, subjective causes and objective causes, legal distortion causes and illegal distortion causes and so on. Yet the authors tries to study and analyze these causes of unfounded accounting information and fake accounting information referring to game theory from the point of view of information economic, then proposes some protections and administer measures to bring the problem under control. The article is made up of four parts: introduction; the current state and harmfulness; the causes and analyses in the eyes of economy, protections and measures; conclusion.