【正文】 cle mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information Distortion Causes Countermeasure 1 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policymaking fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor。s behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a plexion that the leader of enterprise “revolving around government”. Some local government manages the leader of enterprise by target inspection, responsibility audit, rewards the excellent and punishes the inferior. But the head of enterprise hide the profit when getting good benefit, and fe the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts. 3. The Countermeasure of Accounting Information Distortion The accounting information is the public product and influence widespread, the user of which is multitudinous. Currently, accounting information distortion is too serious to harness. Generally speaking, it will be resolved from following several aspects: Standard accounting guide line and strengthen the construction of accounting system When the country formulates accountant criterion and related laws and regulations, it should be prehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to international accounting system. When choosing accountant processing method, we should identically use the most effective method as possible as we can, and clear about the situation and the elastic sector of each processing method. Consummating the accounting method, stopping up loophole of the accounting information distorts. At the same time, enhancing enterprise internal control system construction, displaying system restraint mechanism, reducing the opportunity of uncertainty and fuzziness. Establishing and perfecting enterprise internal control system. Currently the root of many distorting accounting information depends on insufficient internal control system of enterprise, so that some illegal leader and accountant use the system loophole to seek the benefit for themselves. The internal control system a plex system involves various departments, various levels, various links in the enterprise, the move of people, prop