The Reasons Of Accounting Information Distortion And Countermeasures

In recent years, serious distortion of accounting information has happened in the countries all over the globe. Frequent case of accounting fraud, and causing serious consequences, particularly in the United States early in this century even worse. At the end of last century, Frequent case of accounting fraud happened in our country, for example, Shenzhen yuanye, qiongminyuan, hongguang shiye, yinguangxia, houwang,liming gufen etc. At the begin of this century, in the United States, the enterprises such as Enron, Xerox, WorldCom, Merck etc, whose financial scandal shocked the world. The series of financial scandals took place, making accounting information on how to face and solve the distortion it became the world's socio-economic areas of the field of accounting and the whole hot topic of discussion has been concerned about the extent of its all-time high.In 2007, financial crisis of Wall Street attacked the whole globe rapidly, the global governments have made great efforts in order to reduce the negative impact on the economy, but defeating the crisis is still looted on as the focus of every country. In this economic environment, the accounting information distortion, such as before the problem appears to no longer be so concerned about, in fact, it still exists even general from the whole situation. So, at this time, facing such facts, what we should first do is to harbor the theory of"take preventive measures", and also of"hold the nature of the phenomena",so that, we can solve the distortion of accounting information completely.The full text is divided into six chapters, the first chapter is the Introduction, including the selection of the driving forces of this article, research significance, methods, and innovation, and related literature at home and abroad are reviewed.Chapter two analyzes mainly the concept of accounting information and diction of accounting information.Chapter three mainly Discusses the dangers of accounting information distortion, Namely: the state's macroeconomic policy mistakes led to disrupt the socio-economic order; the credibility of accounting information society serious harm; lead to investors, creditors and other decision-making mistakes in the interests of impairment; cause confusion in business management, affect subsequent development of four aspects.Chapter four mainly from the company's internal and external governance structure analysis of the root cause of distortion of accounting information and pointed out that accounting standards, the accounting standard accounting information imperfection is a very important reason for distortion.Chapter five mainly based on the previous chapter the reasons put forward to make a study and submit the corresponding countermeasures that improve the company's internal and external governance structure, improve accounting standards and accounting standards and strengthening legal supervision, improve the market rule of law, improve the overall quality of accounting personnel.Chapter six are conclusions and the need for further research.