The Analysis Of Causes For Accounting Information Falsity And Study Of Its Governance Counter-measures

The phenomena of accounting information falsity of listed corporations have surfaced now and then,and the trend is getting worse. It not only deeply frustrates the investors' confidence,it also undermine the healthy operation of securities market. Furthermore it puts the accounting industry in an unprecedented credit crisis. It is utterly important to govern the falsity of accounting information.Based on the accounting information quality criteria,the paper objectively and comprehensively defines the meaning of accounting information falsity. With the aid of theory of collection agency and internal control,and so on,from the two aspects of accounting theory and information supervision,the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. The paper also presents the corresponding counter-measures to perfect accounting object,strengthen accounting practice standards,enhance punishment,strengthen information regulation and improve the quality of information demand entity.