Distortion Of Accounting Information And Analysis - Accounting Information Market Calls For Integrity

As an important information system and management implement, accounting plays a crucial role with its special function in modulating all kinds of economic relationships between persons. The reason is not only that it can provide investors evidences which can be got through calculating, transferring and comparing different accounting information during their decision-making but also that it can bring accounting information users great economic outcome. So we can see that the quality of the accounting information is of particularly importance.From those accounting information distorted cases, this thesis points out that accounting information distortion is resulted from many complex factors, the definition of "accounting distortion" which was given by Mr. Huang Shizhong in 1999 is that accounting distortion is "the true reflex of false transactions" . This thesis points out the main methods which were used in all kinds of accounting fraud cases and the main motives of the companies concerned in such cases through the analysis of the current situation of the accounting information distortion and specific cases. At last the thesis concludes that it is a long process to deal with the accounting information distortion and it needs instant efforts from all levels and classes of our societies. And it gives effective suggestions separately depending on the different natures of the companies.