【正文】
the creation of the same securities fraud related crimes, and its severe penalties, the crime of violation of the criminal responsibility of corporate executives, the maximum at 20 years?!居⑽恼緼ccounting information is the subject of accounting and other enterprises and institutions 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 t