First, accounting information distortion related concepts and connotations

(A) the connotation of accounting information quality distortion

Accounting information means that the financial department provides relevant financial information to investors, creditors or related interest units through financial reports. Accounting information distortion will directly lead to information distortion. The most direct way is that the actual financial report is very different from the real situation. Undoubtedly, accounting information distortion will have very bad consequences, but accounting information distortion can be considered from both unintentional and intentional aspects.

(B) the reasons for the quality distortion of accounting information

Internal reasons. Deliberately distorting accounting information refers to the financial personnel's motivated and premeditated cost and deception of accounting statistics in the process of accounting statistics. This form of accounting quality distortion will generally lead to a great difference between the real situation reflected in financial statements and the actual results, and then affect the managers of enterprises to make inappropriate decisions. At present, the most typical enterprise is the distortion of accounting information deliberately caused by accountants and financial managers of other companies because of their interests. The actual results will directly lead to financial statements, which are inconsistent with the facts. The biggest hidden danger and harm is that there is a big gap between accounts and actual expenditures. These are usually the results of careful planning by these accountants, which are difficult to find in the process of internal control of enterprises, so it will cause great losses to enterprises. External reasons. The unintentional distortion of accounting information in the course of work may be caused by the accidental factors of financial personnel in the course of work. Its essence is that financial personnel conduct this behavior unintentionally, but the quality of this information will not affect the fairness of the overall statement, nor will it affect the managers of enterprises to make relevant decisions. Therefore, the quality control of this accounting information is not the focus of our research. However, whether it is internal or external reasons, it is necessary to find the main cause of distortion and take effective measures to prevent it.

Two, the construction industry accounting information and characteristics of * * *

For construction enterprises, accounting information will undoubtedly be affected in many ways during the construction process. Because the construction industry is the pillar industry of our country, the accuracy of accounting information in the construction industry has a very significant impact on the overall economy of our country, so understanding the characteristics of accounting information in the construction industry plays a great role in the stability of our economy.

(A) the accounting information of the construction industry * * *

For the construction industry, the accounting information of the construction industry has similar characteristics to other industries, and it is a very important bridge for enterprises to realize accounting accuracy in function. Through the financial statements of the construction industry, the information provided can be restrained to a certain extent, and the accounting information can be completely consistent with the accounting objectives. Accounting information, like other information, has certain characteristics of * * *, which is a very important aspect for enterprises to achieve accounting goals. Accounting information is mainly realized through financial statements. To a certain extent, by auditing accounting information, information can be constrained to a certain extent and accounting objectives can be effectively achieved.

(B) the characteristics of accounting information in the construction industry

As the most important part of China's economy, the economic benefits of architecture have always been concerned by people. In modern enterprise accounting, construction accounting is a very important branch. Therefore, accounting in the construction industry not only has the same characteristics as other accounting work, but also has its differences, especially in accounting. Due to the long construction period, many uncertain factors in the construction process and the long product formation period, it takes at least two or three years from the initial design of the building to the trial operation of the building, and even many buildings need to spend more than 10 years in the construction process. For those complicated water conservancy and hydropower projects, it may take more time because of the wide range of buildings. Secondly, for the accounting information of the construction industry, due to the complex business and diverse product forms, the processing process of accounting funds is relatively complicated and needs to be involved in many aspects.

Third, the construction enterprise accounting information distortion

(A) weak basic accounting work

As can be seen from the daily work, the leaders of many construction enterprises do not pay attention to the basic work of accounting information, which leads to the shortage of personnel in many accounting departments. Of course, in the actual work process, some accountants have low professional quality, so in actual work, there are often accounts confusion, many employees have unclear division of labor in intelligence, and it is even difficult to carry out effective internal supervision.

(B) the professional quality of financial personnel is not enough.

In the process of accounting business, some key factors of internal control are expressed through the financial information of enterprises. However, in the actual work process, financial personnel need to choose corresponding accounting estimation policies and methods according to their own professional judgment, so in this process, enterprises will inflate profits or tax statistics are unreasonable. On the other hand, as managers and direct managers of enterprises, these people may have a high degree of collusion and fraud in their daily operations, which may lead to the distortion of accounting information.

(C) the lack of sound accounting standards and laws and regulations

According to the financial environment and operating characteristics of construction enterprises, we use our own professional knowledge and experience to make accounting professional judgments on accounting matters. Due to the lack of perfect accounting standards and laws and regulations, the randomness of accounting work has been increased to a certain extent, which has affected the authenticity of accounting information.

Fourth, ways to improve the quality of accounting information

(A) to strengthen the legal concept education of enterprise managers.

First of all, for enterprise accountants, accountants need to learn the latest accounting strategies effectively and understand the latest knowledge. Strengthen study and do a good job in relevant research in combination with the current new situation and new economy. In addition, due to the flexibility of accounting in the work process, the flexibility needs to be grasped to a certain extent, and arbitrary operation is strictly prohibited.

(two) pay attention to strict implementation of accounting standards, timely disclosure.

Innovative spirit is the most important factor to maintain the competitiveness of enterprises, and it is equally important for the financial department. Therefore, for construction enterprises, it is necessary to design the development plan of related industries as much as possible in the daily work process, and realizing informatization is the most important part to ensure the realization of accounting standards.

(C) increase the intensity of internal audit of enterprises.

As far as internal audit is concerned, it is an important way to prevent internal personnel from cheating, and the interests of internal personnel and enterprises are directly affected. Therefore, in the process of hiring internal auditors, it is necessary to regularly assess the quality of internal auditors, and at the same time, internal personnel should maintain a highly responsible attitude in professional literacy, and need to correct financial fraud in time to minimize the losses of enterprises.

Verb (abbreviation of verb) conclusion

To sum up, this paper analyzes the common causes of accounting distortion in construction enterprises, and based on the particularity of construction industry, puts forward the important contents of accounting industry distortion. This paper focuses on the prevention measures of information distortion in accounting industry, aiming at improving the accuracy of accounting information in construction enterprises and ensuring the development of enterprises. Therefore, by analyzing the causes of accounting information distortion in construction enterprises, it is of great significance for construction enterprises to find measures to solve accounting information distortion and continuously improve the governance level of accounting information distortion.

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