| As one of the important elements in the process of economy management, Accountancy is the process of maintaining, auditing, and processing financial information for business purposes with currency as its main measurement unit. The quality of the information provided by the accountant, though unluckily badly affected by problems like apparent distorted information and chaotic accounting operations, will have influences on many aspects, namely, for the government to manage and regulate the macroscopical economy, for outside shareholders to know the enterprise's financial position and operative achievements, and for the enterprises themselves to strengthen their administration. Being a modern front accountancy theory, the problem of distorted accountant information has been broadly covered in economics, but it's rarely mentioned by the legal circle or just fragmentary concerns. In this article the author intends to seek some countermeasures to handle distorted accounting information in a legal view.This paper has the following seven parts except the abstract and conclusion, and has more than 30.000 characters.The first part discusses about information, accountant information and their features. In this part the author points out that information nowadays congests every corner of the society. Accounting information, which has the characteristics of being a public product and monopolized, is a coordinative item of information reflecting the given body's financial situation, cash flow and the so like during a fixed time. The main aim of this part is to clarify the meaning and key characteristics of accounting information.The second part explores the causes and harms of distorted accounting information. Besides a brief definition of what is distorted accounting information, of which this part mainly covers the causes and harms caused by a dissymmetry between the holders and the public, its characteristics of being a public product and being monopolized, and the benefit conflicts between... |
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