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.

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