An Economics Analysis of Accounting Information Distortion

The author maintains that the fundamental causes of accounting informa tion distortion are the driving forces of economic profit. It means that the cou nterfeiter can get direct or indirect,real or potential economic profit from acc ounting information distortion. In the process of counterfeiting, the operator is the schemer of the counterfeiting plan. Togovern accounting information disto rtion,the clear definition of accounting information distortion responsibility is the premise. And the construction of effective incentive and restraint mechanisms directed against the operators is one of the effective ways.