Impact factors of accounting information distortion in international enterprises
Since the Third Plenary Session of the 11th Central Committee, with the rapid development of China’s socialist market economy, accounting information has become a well-deserved main role in modern economic society. Whether the accounting information is true and reliable directly affects the development of the enterprise, which in turn affects the country’s macroeconomic regulation and control. The development of the economy will also create loopholes in the system. Some lawless elements will take the opportunity to use their accounting methods to create distorted accounting information and profiteering, infringing on the interests of enterprises, the state and the people. The distortion of accounting information has become a major «stubborn disease» for Chinese enterprises, which will undoubtedly cause immeasurable serious harm to the adjustment of the national economic structure. Based on the current trend of the times and the history and current situation of accounting information distortion, this paper summarizes the impact factors of accounting information distortion and its countermeasures.