New Standards Of Accounting Information System Distortion Of The Study

In recent years,China's enterprises accounting information more and more serious distortion,which again authenticity of the most prominent issues. In response,many more scholars from the perspective of human factors to the distortion of accounting information,the problem will be attributed to accounting fraud.However,even if is true of the original legal documents and legal basis for the regulation of the accounting treatment will also have a distortion of accounting information.This is because accounting policies, norms and the shortcomings inherent in the system it is difficult to guarantee the complete accounting information true,and in practice,accounting personnel may be different purposes in the accounting system within the limits of accounting policies and methods of selection,Thereby creating the false accounting information.In other words,the imperfections of the system and will also be bound by the lack of accounting information distortion.Tbis is also known as the accounting information system of distortion.The focus of this paper is promulgated in 2006 under the new guidelines,still lead to distortion of accounting information of various potential factors,and on this basis,made a number of governance measures.Papers for the introduction of the first chapter,first outlined the meaning of accounting information,content,and its quality characteristics. Then on the type of distortion of accounting information and reasons that the distortion of accounting information on a variety of different classification standards.And on this basis,further elaborated system of meaning and its causes.ChapterⅡanalysis of the current system of accounting information distortion of the situation,pointing out that the distortion of accounting information is currently prevailing the world a serious problem,for various reasons,China's accounting distortion is particularly serious.At the same time analysis of the accounting information of all kinds of distortion against.ChapterⅢof the main use of the comparative method,the old and new accounting standards were the main difference between in-depth analysis. ChapterⅣis in the contrast of old and new accounting standards on the basis of the new guidelines on accounting information system to prevent distortion of the positive role and limitations,and through some of the cases were further explanation.ChapterⅤmainly in the more in-depth analysis of research on the basis of a new quasi-accounting information to prevent distortion of a number of governance measures.