Accounting Information Distortion Question Study

In recent years, in the capital market the phenomenon that accountant made the false emerge one after another incessantly. These accounting Detecting-fraud cases, for example," Enron ", World Communication " and "Xerox" in US and " Yin Guang Xia ", "Lam Tin shares" and "MACAT" in our country and so on, initiate the trust crisis to the accounting information. The phenomenon that accounting information distortion seriously becomes the world difficult problem surmounts the national boundary. Thus, how to guard against the false accounting information becomes the most concerning matter of the global accountant. Although domestic and foreign accountants have done the analysis and research about the question of accounting information distortion from each stratification, and proposed many kinds of measures to solve, but in the overall, the condition of the accounting information distortion fundamentally have not been contained by no means. The study on the question of accounting information distortion is advantageous to correctly understand the phenomenon and the essence of the accounting information distortion and excavate the root of the accounting information distortion and act appropriately to the situation and provide the countermeasure. This article proposed some own mentalities and opinions by unifying the present situation of our country.This article utilizes the positive research primarily, the case study for the auxiliary by unifing the condition of China and replacs the accounting information false with the accounting information distortion, simultaneously aims at the origin of the accounting information distortion to carry on the analysis and propose the corresponding solution countermeasure.Firstly, carring on the summary and appraisal on the correlation theory to the domestic and foreign accounting information distortion, and analying the present situation of the accounting information distortion of our country at present, promulgating the connotation of the accounting information distortion.Secondly, with the subjective motive and the detachment condition of the accounting information distortion, proposed the way to restrict the occurrence of the accounting information distortion question through the consummation company. Mainly includes:The accounting information distortion is caused by person, the person is the most primary factor, the person is the designer of the accounting information system. The countermeasure for the governing subjective motive is to carry on the self-interest psychology and make the person feel that it is not the most superior choice through the drive and the restraint mechanism which will control the accounting information distortion in the small scope.The occurring of accounting information distortion is because the information is asymmetrical, it is impossible completely to solve, only to restrain asymmetry through establishing the perfect interior and the extraneous information-disclosed system.Finally, through the analysis of forming mechanism of the accounting information distortion, obtains the conclusion that the occurrence of the accounting information distortion may not be avoid, only being able to reduce its scope as far as possible.