Analysis on Accounting Information Distortion

Accounting information is the main basis and means to control and supervise economic activity.It is also the important foundation of the social economy effective operation.One of the basic reasons of the accounting information distortion in our country becoming a universal phenomenon is that the definition of enterprise property rights ownership relations is not clear in the enterprise system transition period.It causes the objects that suffered enterprise accounting information distortion not to be clear,thus it is unable to implement the effective supervision.This paper mainly studied from some aspects such as accounting system、accountant environment、accounting method and so on,in order to form deterrence and restriction to the illegal accounting information distortion behavior.6refs.