Accounting information is a form of enterprise basic information, which affects the macro-control of the country, as well as the economic decisions made by investors, creditors and other stakeholders. However, at present, the distortion of accounting information of domestic and foreign enterprises is increasingly prominent. Accounting information distortion has become a universal social problem in the world. The distortion of accounting information of some enterprises in our country has harmed the health and rapid development of economy. How to prevent the distortion of accounting information and improve the quality of enterprise accounting information has received the attention of all sectors of society. This paper will analyze the causes, consequences, hazards and solutions of accounting fraud. It is pointed out that the distortion of accounting information is increasingly serious by strengthening internal control, perfecting accounting system and perfecting social supervision.
Key words: accounting information distortion; distortion; causes; countermeasures
