The Research On The Perfection Of Legal System Of Preventing The Distortion Of Accounting Information

Accounting information is the most important economic information in economy market, meets the enterprise management and strategic development requirement, which is investors'tool for decision-maker and the basis for government to master the overall situation of national economy;In microeconomic perspective, The enterprise accounting information whether is true, complete, accurate or not causes that the enterprise can accurately and correctly reflect the economic activity and operation achievements, the capital of effective operation, On macro in terms of relationship to the national economy operation condition of effective analysis, national income distribution, the state financial revenue and correct the reasonable organization and arrangement.With the rapid development of economy, enterprise managers, investors and creditors and government to accounting information quality requirement enhances unceasingly. However, in recent years, the worldwide outbreak of accounting information distortion storm made the investors and creditors heavy loss, the social public to accounting information rock to bottom and the capital market confidence index severely shake, serious destruction of the market economy running normally.In the global scope after a series of financial scandal hit, governments are starting to reflection, the theory and practice of accounting information distortion which is studied and discussed, put forward their own theory and the solving methods, and releasing legislation.Compared with western countries, In China, related legal system lags behind that it shall improve our country accounting law, the audit law, the PRC company law and other concrete legislation, At the same time, we should enhance the legal responsibility of the accounting information distortion and reform relief law system which make it more effective.