This paper expounds several legal sanction measures that should be perfected in solving the accounting information distortion problem,which include the investigation and prosecution,cognizance,punishment,legal responsibility and burden of proof.

By pursuing the origin of legal sanctions and sketching their evolution track, this article probes into the formation mechanism of legal sanctions, and thus grasps the historical circle along which they evolved.

The real essence should be the procedure legal punishment.

To effectively put an end to "extramarital affairs","soft" moral constraint and "tough" legal sanctions are dispensable.

Entering WTO brings profound influence to the arbitration legal system in China,especially the arbitration provisions in the WTO dispute settlement system bring new opportunity and challenge to it.