The Public Company Accounting Information Distortion

The basic function of accountant is registering,checking and supervising the economy activity based law, offering information which reflect accountant's economy activity. Its essence consist in decision-making's serviceability, namely that supplying advantage relation people with impersonality,impartiality and usefulness information, so that making a exact judge or decision. Whether the quality of the accounting information is excellent will affect the exertion of its function directly.At present, securities business in our nation is at the primary phase, and there are some problems. Among these problems, the most outstanding problem is the distorted information of accountant in listed company. The distorted information damage the investor's advantage,make against optimize configure of resource,and influence the health and fast development of economy.For a long time, the problem of the quality of the accounting in our nation is the focus between accountant theory and practice. Especially, the discussion of distorted information of accountant is unfailing. Every man of insight has respectively conducted the thorough research from the different angle to this question.This article takes the listed company as the research object. Through the research to the signification and character, the article analyses the represent form,causation and defending measure of the distorted information of accountant to improve the quality of the accounting information of listed company.This article takes the listed company as the research object, from solving question about the distorted information of accountant to embark, inquiring to the deep level reason about the distorted information of accountant of listed company, seeking the effective way which can father the distorted information of accountant, thus realizing effective prevention and cure to the distorted information of accountant.This article uses the fundamental research and the real diagnosis research based the harvest of the domestic and foreign economist, to comparative analysis, seeks common ground while maintaining difference, pay attention to the foresightedness and the systematic characteristic of theory, during discussion theory, refer to the classics, attention actual case analysis.This article starts with the actuality of distorted information of accountant of listed company. According to the content of the distorted information of accountant, it can be divided into: economy business distorted,accountant check distorted and accounting reflection distorted. Besides these, it also analyses the artifice and harm which the listed company made by making falsehood accountant information so that the user could attention the true and false of the accountant information, improve identify ability, thus posing a powerful supervise by concourse.Through analyzing the research of accountant information distorted basic theory,distorted actuality , we can educe that the chief reason of the distorted information is the limitation of company' configuration and disability of supervise. The main performance is that the structure for the company imperfect, the accountant system, interior control system unhealthiness or disability, information reflected disability, low-lying diathesis of accountant.As a result of the manifestation and reason of the distorted information of accountant about listed company, using the succeed experience which the domestic and foreign keep away and father the distorted for reference, and from the company interior government structure and exterior supervised, this article summarizes the primary measure which could father accountant information distorted of our listed company: perfecting the father structure of company,speeding up accounting system construction step,perfecting interior control system in company,enlarging the supervise power of information reflected,strengthening the honesty of society and so on.