This paper summarizes the research on accounting information distortion and related literatures, and makes a brief evaluation on these literatures.

1. Mr. Li Shuang presided over the study of whitewashing accounting statements.

In "Research on the Present Situation, Causes and Countermeasures of Accounting Information Distortion —— Research on Accounting Statements" written by Mr. Li Shuang and others, the basic theory of accounting statements whitewashing is constructed by using normative methods and deductive methods, and the prevention of accounting statements whitewashing and the legal responsibilities of relevant parties are analyzed.

(1) Li Shuang and others analyzed the motives of whitewashing accounting statements in China, mainly including:

The motivation of state-owned enterprises to whitewash accounting statements includes seven aspects:

① Bonus incentives.

(2) Ensure working motivation.

③ Borrowing motivation.

④ Tax motive.

⑤ Motivation to shirk responsibility.

6. Hide illegal motives.

⑦ Political motives.

The motivation of listed companies to whitewash accounting statements includes four aspects:

(1) the motivation of stock issuance and listing.

② Motivation of rights issue.

③ Avoid punishment motivation.

④ Motivation of stock speculation.

The motivation of foreign-invested enterprises and private enterprises to whitewash accounting statements includes two aspects:

(1) tax motive.

② Motivation of profit distribution.

On the basis of analyzing the motivation of whitewashing accounting statements, Li Shuang and others analyzed the whitewashing methods of historical accounting statements and future accounting statements from twelve aspects, studied the problem of whitewashing accounting statements by using game theory, put forward the methods to prevent whitewashing accounting statements, and elaborated the legal responsibilities of whitewashing accounting statements in detail, mainly including:

⑵ Legal responsibility for whitewashing accounting statements.

Subject of legal responsibility:

① The emergence of economic consequences and legal liability problems of whitewashing accounting statements.

② The legal responsibility subject of whitewashing accounting statements.

Identification of legal liability and its identification institution

(1) Legal responsibilities of enterprise management organs and institutions.

(2) Identification and appraisal institutions of legal liabilities of accounting firms and their certified public accountants.

(3) Identification and identification institutions of legal liabilities of other legal subjects.

Types of legal liability:

(1) Current regulations.

② About administrative responsibility.

③ About criminal responsibility.

(4) About civil liability.

⑤ Sharing of legal responsibilities.

⑥ The certainty of legal liability and the seriousness of legal liability.

After a lot of research, Mr. Li Shuang and others put forward constructive and operable suggestions on relevant policies, so as to put an end to the whitewashing of accounting statements and provide real accounting information, which has strong guiding and enlightening significance.

Mr. Qi's Research on Accounting Fraud

In the economic explanation of accounting fraud, Mr. Qi studied the generation mechanism, benefit sharing and cost sharing mechanism of accounting fraud from the perspective of contract economics and new institutional economics, and thought that accounting fraud was actually a result of the profit-seeking behavior of related natural persons. Investigate the civil and criminal responsibilities of the parties concerned, and standardize the actions of the company management authorities, intermediaries, major shareholders and the government from the mechanisms of governance according to law, effective supervision, prevention, discovery and investigation (punishment); It is forbidden for accounting firms to merge audit and consulting businesses and implement the audit rotation system. In order to fundamentally solve the problem of accounting information distortion caused by accounting fraud.

3. Dr. Xue Zuyun's research on accounting information control

In Accounting Information Market and Market Control-Economic Thinking on Accounting Information Control, Dr. Xue Zuyun applied the theory of economics to explain the control of accounting information from the perspective of market, which provided a new idea for the formulation of accounting standards in China. Dr. Xue Zuyun proposed that the way to correct the market failure is to supervise the accounting information market, and the supervision should aim at the combination of social equity and market efficiency. This study is forward-looking and of great significance to promote and draw lessons from China's accounting reform which is close to international practice.

4. Mr. Jiang's research on accounting supervision and internal control

In Accounting Supervision and Internal Control, Mr. Jiang specifically analyzed the phenomenon of accounting fraud and corruption from two aspects of internal supervision system and internal control, and thought that strengthening accounting supervision and internal control was a strategic deployment. Establishing accounting supervision and internal control mechanism is an important measure to prevent, control and control accounting information distortion, illegal operation and corruption from the source.

5. Xu Rong and Cun Xiaohong's research on preventing intentional illegal distortion of accounting information.

In the article "Prevention of Intentional Illegal Distortion of Accounting Information", Xu Rong and Cun Xiaohong expounded the preventive measures against intentional illegal accounting information distortion from six aspects: strengthening moral norms, strengthening legal constraints, strengthening internal control, strengthening supervision and inspection of accounting information, increasing illegal punishment and accounting illegal costs, and creating an "independent" pattern for accountants. It is an effective method to eradicate the distortion of accounting information, eliminate fraud and whitewash fraud.

6. Mr. Ge Zhixing's research on the quality characteristics and contradictions of accounting information supply and demand.

Mr. Ge Zhixing expounded and analyzed the quality of supply and demand of accounting information in the article "Quality Characteristics of Supply and Demand of Accounting Information and Thoughts on the Coordination of Contradictions", and put forward that there are contradictions in the quality of supply and demand of accounting information. It is considered that the basic coordination idea to solve the contradiction is to reform the internal structure of accounting system, optimize the external environment of accounting system and improve the quality of accounting personnel. This has reference significance for solving the problem of accounting information distortion.

7. Summary

The above are the main views of relevant scholars on the distortion of accounting information. They summarize the types of accounting information distortion in different ways, analyze and reveal the reasons of accounting information distortion in enterprises and listed companies, and elaborate the measures and methods to eradicate accounting information distortion. It has great enlightenment and reference significance.

Second, the purpose and significance of the topic

The title of my thesis is "On the Distortion of Accounting Information". I chose this topic because: in recent years, financial scandals caused by accounting fraud have occurred continuously, and the direct result is serious distortion of accounting information, which has caused an unprecedented crisis of trust in the accounting community. The distortion of accounting information has become a serious social problem, and then it has become a big problem that hinders economic development. The distortion of accounting information caused by the lack of accounting integrity and the proliferation of accounting fraud has come to an end. Facing the more and more serious and widespread phenomenon of accounting information distortion, Premier Zhu Rongji personally wrote the words "Don't make false accounts" when he visited Shanghai National Accounting Institute on April 1 day. In the same year,1October 29th, 10, when inspecting the work of Beijing National Accounting Institute, it was emphasized that "not making false accounts" was the basic professional ethics and code of conduct of accountants, and all accountants must be honest-oriented, value goods and conduct, follow the code and not make false accounts to ensure the authenticity and reliability of accounting information. "This shows the country's emphasis on this issue and its determination to resolutely put an end to governance. The problem of accounting information distortion has come to an end. There are more and more voices calling for honesty, standardizing accounting behavior, not making false accounts, accelerating the improvement of accountants' own quality, strengthening the construction of professional ethics, and exploring governance measures to eliminate accounting information distortion. China's economy is growing at a high speed of 8% every year, especially it needs standardized and high-quality accounting information to reflect the real situation of enterprise management and development. Why on the one hand, the construction of accounting norms is becoming more and more standardized, on the other hand, violations are repeatedly prohibited? What are its roots and means of expression? What are the disadvantages? What are the shortcomings of the current system? What are the solutions and governance measures? Clarify the specific system explanation and the setting of the respective responsibilities of relevant personnel. It is of great significance to thoroughly control and solve the distortion of accounting information for the return of honesty and the sustained economic growth. The more the economy develops, the more important accounting is. "Natural selection, survival of the fittest", after China's accession to the WTO, is the external driving force of China's reform and opening up, and China's economy has entered the door of economic globalization. Economic globalization has brought a brand-new subject to accounting, that is, internationalization of financial accounting. Accounting, as a common business language, must be in line with international practices in all directions and converge with international accounting standards, and establish an honest disclosure system of financial accounting information suitable for China's national conditions as soon as possible. Looking for long-lost honesty, creating a good accounting environment, striving to improve the quality of accounting information and giving full play to accounting functions will help the orderly operation of the market, bring accounting work to a new level, make accounting really play its role, promote social progress and realize China's economic take-off.

Third, the outline of the paper.

The outline of the paper is divided into four parts, and the main contents of each part are briefly described as follows:

1. Current situation of accounting information distortion

Analysis of the present situation of accounting information distortion caused by subjective and objective factors.

2. Analysis of the causes of accounting information distortion

This paper analyzes the causes of accounting information distortion from two aspects: the property right mechanism of state-owned enterprises, the accounting management system, the implementation of accounting standards, external audit supervision, internal control system and the quality of accounting personnel.

3. Hazard analysis of accounting information distortion

This paper analyzes the harm caused by the distortion of accounting information, which affects the accounting integrity of market economy and all aspects of social life.

4. The conclusion of accounting information distortion and suggestions for governance.

⑴ Conclusion: After the above analysis, we can draw the following conclusion: The reasons for the distortion of accounting information are complex and diverse, including the problems of accountants themselves and China, but an international problem. The distortion of accounting information in China is not only an academic theoretical problem, but also an economic problem, and it is also a political problem that needs to be tackled from the source.

(2) Governance suggestions

① Strengthen the education of honesty and morality.

(2) Improve the civil compensation system, and increase penalties for violations.

③ Reform the management system and implement the accountant appointment system.

④ Strengthen the legal responsibility of the person in charge of the unit and speed up the construction of professional managers.

⑤ Strengthen the establishment of "independent" mode of accounting personnel to further improve their quality.

⑥ Strengthen the management of intermediary organizations and external supervision, and promote the "second restructuring" of limited partnership firms.

⑦ Further reform and improve the accounting system.

Improve the corporate governance structure of listed companies and the incentive and restraint mechanism for managers.

Pet-name ruby supervision accounting books, speed up the construction of financial computerization.

Fourthly, the realization scheme of the paper.

65438+1 October 3 1 to February 28, consult the literature, start the topic from March1June 15, and write the paper from March 18 to May 10, and strive to finish it before April 25. The focus of this paper is to put forward practical control measures.

Verb (abbreviation of verb) philology

1. Li Shuang: Research on the Present Situation, Causes and Countermeasures of Accounting Information Distortion —— Research on the Whitewash of Accounting Statements, Economic Science Press, 2002.

2. Wu Anping, Ru Jianying and Zhang Shangmin: Verification Practice of Distortion of Equity Information, China Times Economic Publishing House, 2002.

3. Feng Li: On the Harm and Countermeasures of False Accounts, Traffic Accounting, No.3, 2003.

4. Xu Rong et al.: Prevention of Intentional Illegal Distortion of Accounting Information, Finance and Accounting, No.7, 2000.

5. Ge Zhixing: "Harmonious thinking on the quality characteristics of the extreme contradiction between supply and demand of accounting information", Finance and Accounting, No.4, 2000.

6. Wu Jingfeng, et al.: Account Book Management: A New Idea of Accounting Supervision-The Practice of Implementing Account Book Supervision in Shenyang, Finance and Accounting, No.4, 2000.

7. Jiang: Accounting Supervision and Internal Control, China Financial and Economic Press, 2002.

8. Wu Lingling and Wang Lijuan: A Preliminary Study on the Distortion of Financial Reports, Traffic Accounting, No.7, 2002.

9. Guo, Jiang: Verification Practice of Distortion of Profit and Loss Information, China Times Economic Publishing House, 2002.

10. Chen Guojun: On accounting information distortion and honesty, Traffic Accounting, No.8, 2002.

1 1. Wang Dihua: On the relationship between financial supervision and accounting supervision from the perspective of agency theory, Finance and Accounting, No.4, 2000.