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Authenticity principle known as the "principle of objectivity" means the accounting must be actual proof of economic business and evidence of economic operations based on the legitimate place, accurately reflect the financial position and operating results, be true, figures are accurate, reliable information . Accounting as an information system, the operator, investors, creditors and the relevant state authorities and management decision-making basis. This requires that accounting information must be reliable. Therefore, exploring the root causes of distortion of accounting information, analysis and research of accounting information distortion of objective and subjective reasons, from the roots to tackling the problem.
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The objectivity principle and say "reality principle", refers to the accounting must be in actual economic business and proof of business, according to legal vouchers to objectively reflect the financial position and operating results, it is true, accurate and reliable information. Accounting information system, as an operator, investors, creditors, and relevant state administrative departments for decision-making and management. This requires the accounting information must be true and correct. Therefore, exploring the origin, the distortion of accounting information distortion of accounting information analysis and research of the subjective and objective reasons from the source, can specimen.
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