At Present China's Enterprises Accounting Information Distortion Problem Of

The authenticity of accounting information is the core ofaccounting information quality because the accounting infOrmationis the key for enterprises concerned to make economic decisions.However, in recent years, the accounting information produced bya good many enterprises have been distorted to such an extent thatpeople can not help worrying about its wide spread and itsharmfulness, which has become increasingly serious. Radicalchanges have not taken place although the problem has been tackledfOr several times. The causes which result in accountinginfOrmation distortion may be complicated and can be analysed fromdifferent angles. Generally, the current papers discuss from theaspects of internal causes and external causes, subjective causes andobjective causes, legal distortion causes and illegal distortion causesand so on. Yet the author tries to study and analyse these causes ofunfounded accounting infOrmation and fake accounting infOrmationrefering to economic principle from the point of view of accountingand property right, then proposes some protections and administermeasures to bring the problem under control. Further more, theauthor makes some extended studies about the heated problems ofhow to prevent the accounting infOrmation from being distorted, andhow to improve the quality of accounting infOrmation.The article is made up of six parts: introduction; the currentstate and harmfulness; the causes and analyses in the eyes ofeconomy, protections and measures; relevant problem; postscript.