The Analyses Of The Distorted Accounting Information From Many Angles

We witnessed the achievement frauds of too many listed companies in recent years. Xiang Huaicheng, former minister of Ministry of Finance, declined and attacked bitterly crazy accountant cheating phenomena of listed companies and companies that will list soon once at the forum that "accounting law" was issued the first anniversary. That the overflowing of accounting information distorted phenomena have twisted the value of the stock seriously and have upset the capital market order.This text analyses current situation of the false accounting information from many angles, and points out that accounting information interests of producer's urge is the inherent reason of producing the false accounting information. Legal environment, policy factor, system factor, technological factor and business of accounting personnel and morals quality are outside terms of producing false accounting message. And by using commission and agency theory of information economics explains the basic reason of distorted accounting information is the defect of company's administration structure. In addition, also analyses and draws from the humane visual angle that influence of traditional culture to compatriots produced negative function in the false accounting information.