Study On Distortion Of Accounting Information From Ethical Angle Of View

Accounting information, which is the important base of social economy operation, is main means of controlling and monitoring economic activities. Slightly distortion of accounting information influences social economic rule, while serious distortion of accounting information will result in market malfunction and economy crumble. Therefore, accounting academic circle and governments in every country all do their best to study and resolve the problem concerning distortion of accounting information. But in reality, distortion of accounting information hasn't been effectively prevented not only in American, which is developed country, but also in china, which is developing country, and is becoming worse. Distortion of accounting information, which is out of accounting field, becomes serious social problem. Therefore, study on distortion of accounting information is of important theoretical and practical significance.This paper tries to analyze the problem of distortion of accounting information from ethical angle of view, by which searches for the ethical cause of distortion of accounting information and new ways for solving it. The logic clue of the paper is that distortion of accounting information violates the ethical principle and ethical construction is effective ways of preventing distortion of accounting information. Based on the clue, the paper studies the problem of distortion of accounting information by applying ethical theory and principles and employing normative and empirical analysis. The main content of the paper include: firstly, reconsider the type of distortion of accounting information, accounting behavior subject and distortion of accounting information's jeopardize; secondly, the paper defines the ethical principles that accounting behavior subject should abide by according to common ethical principles and accounting special attributes, analyzes the every type of distortion of accounting information with these principles, and proposes the core views including "distortion of accounting information violate the ethical principles" and "violating the ethical principles makes the accounting behavior subject into prisoner's dilemma; thirdly, the paper constructs main frame of ethical construction on the basis of conclusions ,and discusses the content of ethical construction from the macro-angle of view ,middle angle of view and micro-angle of view.