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In today’s society, it is of important and longterm realistic significance to explore the root of accounting information distortion and seek effective means to deal with the information distortion. The purpose of this paper is to establish an evaluation system for accountants by defining their social responsibilities during the formation of accounting information so as to truly deal with the accountants’ information distortion. Besides, the relationship between accountants and the society has also been analyzed. Laterally, accountants have a close relationship with the society since accounting information is a coefficient result by various organs of authority in the plural society, and meanwhile it also serves various social groups, that is, users of accounting information. Longitudinally, accountants are products of the society. They have been constantly developed and perfected with the development of society. On the other hand, accountants also have an active reaction on the social environment around them. Keywords-accountant; society; accounting information distortion; accountants’ social responsibilities

Study on Several Issues Related to Accountants’ Social Responsibilities