The economy more develops, the accounting information is moreimportant. However, the accounting information distortion is nowpuzzles us serious social question, specially illegal makes thevacation the accounting information distortion phenomenon. Enterprisesuperintendents, in order to achieve individual and the collectivebenefit, uses some accountants the method, plasters accountant thereport form, manipulates accountant the profit, created the accountinginformation distortion to harm national and the social public'sbenefit. And this kind of phenomenon is increasingly fierce, to ourcountry socialist market economy development; Has the huge hiddendanger in particular to our country stock market development. Thisarticle mainly analyzes two methods using the causes and effectsanalysis and the contrast. The small business and goes on the marketthe company two angles, promulgates its accounting informationdistortion present situation, the analysis creates the reason whichthe accounting information distorts, proposed solves solution strategywhich the accounting information distorts. The hope through to theenterprise accounting information distortion question discussion,enables the people to understand and realizes the accountinginformation to distort to national and society's hazardous nature,governed the accounting information to distort, improves theaccounting information quality already to arrive the urgent situation.Should receive the people enough value