The Influence Factors Of Accounting Information Distortion And Countermeasures

With the vigorous development of the market economy in our country, the competition between enterprises becomes increasingly fierce, the enterprise accounting information from the accounting perspective reveals economic activity, shows our intuitive enterprise all aspects of the situation, including its financial position, operating results, cash flow, etc., it is so important, because it not only provides us with what happened in the past a variety of financial information, also provides us with in the process of management, the need of directional information, such as all kinds of financial analysis report, has the important role of dec is ion-making information, annual plan and so on, in a word, through the display and use of accounting information, we can learn that what he did in the past, enterprise on how to do better, now, what will happen in the future development for the enterprise economic activity in the beforehand control, things to adjust, summing up has played a good supporting role.Accounting information is an objective expression of movement and property value, where the objective is particularly important, it can be said is the essential attribute of accounting information. However, in order to be able to have a better look, a lot of enterprises in the economic activity, find ways to gloss over their own, those non-objective accounting information to show in front of people, it is obvious that the accounting information loses its original attributes, such as accounting information is distorted.No matter domestic or abroad, the discussion of the governance of accounting information distortion has lasted for many years, the various countries and regions are respectively carried out a lot of relevant laws and regulations, policies and regulations, but whether it’s search for financial fraud related news, or read the newspaper and magazine articles, or to enter the SFC website access to relevant information, you can see a penalized companies and individuals still abound, the situation of the false accounting information is still very serious, in the face of the scene, we need to, and it is necessary to study the exactly what are the factors influencing the accounting information distortion, and different types of companies choose to concoct the motivation and purpose of what’s the difference, we should be how to do it again, to actually make the situation of accounting information distortion is greatly reduced, or even disappear completely.In the writing, this article is divided into six parts, in the first chapter is the introduction, are introduced in this paper, the relevant background knowledge, such as research purpose, selected topic background, etc., also for the studies in the accounting information distortion is presented, and has carried on the simple analysis; After understanding the background, the article again in the second chapter of this paper studies the theoretical basis of do, let the article the theory of compaction; In the third chapter, the current status in the field of accounting information distortion and the show, and the related to the damage of the accounting information distortion is analyzed from several aspects; The fourth chapter, the article from the two aspects of macroscopic and enterprise itself the influence factors of accounting information distortion is analyzed and expounded, and the influence of the enterprise itself factors, respectively from the perspective of listed and unlisted companies two to do concrete analysis; In the fifth chapter, in view of the analysis in the fourth chapter for the various influence factors, and targeted, presents the corresponding countermeasures respectively, macroscopic aspects can system, supervision, market environment, personal four aspects to the management, the enterprise itself, for listed companies, should improve the corporate governance structure, improve the internal control of enterprises, strengthen the effective incentive mechanism and constraint mechanism, for the private company, in addition to the listed companies need to improve corporate governance structure, and improve the internal control, strengthening internal supervision, should also strengthen the non-listed company’s enterprise management accounting responsibility, should also look to the future and foresight when making decision, not only pay attention to the immediate short-term benefits, also should be private company enterprise evaluation, performance evaluation system to improve, so as to maximize reduce the situation of accounting information distortion, Finally in the sixth chapter, this paper obtained the conclusion:1, the management of accounting information distortion is a system process, need comprehensive treatment, and also need long-term management; 2, in the process of governance of accounting information, the government’s intervention to appropriate, to moderate; 3, accounting information distortion of different types of company governance, should be treated differently, found on the basis of the "symptomatic" have targeted of the remedy to the case.