【正文】
ns operating results, financial condition, cash flows, prehensive reflection of the government departments, investors, creditors and other aspects of subject knowledge and understanding of accounting operations and management of an important way user of accounting information is an important basis for decisionmaking. Accounting information is the bedrock of a market economy, good or bad quality of accounting information related to the healthy development of social economy. Accounting information distortion problem has bee a national and global pollution problems, accounting information is the subject of regulation into the jurisprudence of gradual vision. From the legal point of view, bined with the basic principles of accounting, accounting information in a prehensive analysis of the concept, types, causes and hazards, based on the full use of modern contract theory, game theory, the issue of accounting information, analyzed, and on the developed market economies, management accounting information distortion are analyzed, drawing on foreign experience, based on the distortion of accounting information on improving the legal system addition to the introduction and conclusion, a total of five parts, the first part