As market economy develops, accounting information is gaining more and more attention from enterprises as a mean of information publication, while the information distortion phenomenon can never been improved. In recent years, quite a number of public companies manipulate their accounting information which ruins the market order; thus, the validity of accounting information is highly suspicious. This essay mainly talks about the problems existing in the publication of accounting information through the illustration of the general phenomenon of information distortion. At the same time, it has also conducted deepened discussion on the causes and influences of this issue, especially on the reasons why so many public companies and accounting firms manipulate accounting information. Finally, this essays bring up the countermeasures to deal with this issue, so as to lift the information quality of the domestic companies.
Along with the development of the market economy. accounting information disclosed as part of the information resources has been more and more in need of attention. But accounting frauds have not been effective governance. In recent years, China's listed companies accounting fraud phenomena, even "fraud was rampant" to describe Distortion of information unprecedented degree. This paper discusses the listed company's accounting information distortion of the status quo has revealed the accounting information disclosed the problems that exist. Distortion of accounting information on the causes and effects of various simple to explore, focused study of listed companies and accounting firms accounting information distortion specific reasons, and the corresponding management strategy to enhance China's enterprises expect the quality of accounting information
W KAO KAO