As China from a planned economy to a market economic system transformation in the economic restructuring process, driven by the interests of the relevant systems and the loss, led to a distortion of accounting information and false information spread as the main characteristics of the large number of poor accounting practices have emerged. Some units through the accounts peripherals accounts, false accounting information and other illegal acts, Toutao international taxation, transfer of state property, glossing over Performance and deceive investors and the general public to meet various illegal purposes. The bad accounting practices to the socio-economic life of a devastating impact, seriously interferes with the normal economic order and damaged the national and social interests of the public. This article from bad accounting practices start with the motives and methods, the analysis of the bad accounting practices and the performance characteristics of the serious implications and dangers of further proposed the establishment of the government, enterprises, social Trinity bound by the joint management mechanism, while the introduction of appropriate incentive mechanism And thus put an end to the greatest extent possible the emergence of bad accounting practices, standardize the accounting behavior, and comprehensively improve the quality of accounting information. With a view to better accounting for business services, construction services for the country, promoting China's socialist market economic order in depth. Healthy development.