Study On Protection Of Company Accounting Information Distortion In Hengyang From The Perspective Of Tax Audit

As a historical problem, distortion of accounting information has always been animportant issue of national accounting academic research. In the real economic life ofChina, the accounting information distortion is very serious, and it has brought loss toinvestors,it is not conducive to the optimal allocation of resources, it also impairsrapid and sound development of the national economy.This paper attempts to putforward the corresponding measures from the perspective of Hengyang’s status quo ofthe development of enterprises, tax penalties and tax auditing environment. In order toachieve the purification of the tax environment, fair tax,regulation of market andmaximization of revenue, the response measures are to improve the corporateaccounting information distortion status of Hengyang City and improve theperformance of the Hengyang City Local Tax Inspection.Firstly, the paper anew define the connotation of corporate accountinginformation distortion from the perspective of tax inspectors. It’s divided into fourblocks, which are the distortion of risk information, internal control information,operating procedures information and tax compliance information from theaccounting.We make statistical analysis about the punishment of accountinginformation distortion in Hengyang City tax inspection department in2011; On thisbasis, we consider the problems and reasons of the quality of accounting informationare multifaceted; First,the system of enterprise internal control is far from perfect;Second,accounting standards and the accounting system is not complete;Third,thelaws and regulations related enterprise aren’t sound; finally, the regulatory functionsof tax audit is not in place. Finally, the paper provide the protection measure, thepaper aimed to improve the authenticity of corporate accounting information.