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en prison two years and six months , two years and three months and a fine of around $ 30,000. [ 2 ] accounting fraud led to the distortion of financial information , the stock price artificially high, the Securities Investors have an extremely adverse impact, but also the business owners , the audit unit brings jail. I is based on the background and motive for accounting accounting fraud on a number of issues were studied.

In a market economy conditions, the accounting work has become , including governments, investors, creditors , and other aspects of understanding and knowledge of financial position, operating results and cash flows of the important sources of information , a national guide the rational flow of social resources , safeguard market order strengthen enterprise management and financial management, improve economic efficiency of enterprises is an important guarantee . [ 3 ]

With the further development of market economy , accounting work is increasingly important. The market economy is the economic integrity of the accounting profession is integrity . For accounting work , former Prime Minister of the State Council, Mr. Zhu Rongji worked in the National Accounting Institute inscription of "honesty , integrity as the most important , follow the guidelines , not cooking the books ." But this year , the accounting frauds and more serious, has aroused attention, the accounting profession faces a serious " credibility crisis ." How to rebuild the integrity of the accounting profession , became issues facing society as a whole , has become our accounting practitioners faced with urgent and arduous task.

Hope that through various means of accounting fraud , to solve the distortion of accounting information , accounting practitioners moral standards and other issues.

Chinese and foreign enterprises to face such a broad and pervasive accounting fraud events and phenomena , a time , or false accounting information distortion of accounting information , accounting academics and related fields become highly concerned about the hot issues , and its heat -only rebate. Therefore, the accounting information must be truthful , fair response enterprise's financial position and operating performance , otherwise , the community, the public , on the capital market , and even the whole macroeconomic development will bring serious damage.

For these reasons, this paper studies the problem of corporate accounting fraud issues , drawing on results of previous studies , based on a normative research methods, systems, analysis of China's accounting fraud involving many problems, hope through research, analysis for China corporate improvement and development of accounting standards provide useful suggestions.

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