Spotting And Taking Precaution Against Manipulating Means Of Accounting Information Of Listed Company

False accounting information invades economic body of health liking " cancer ". It endangers the national macroscopic policy, disturbs the national tax work, and damages the function of rational distribution of resource of the Security Market. It is a consistent difficult subject, which perplexes accountancy education circles in the world and every government around the world. Since entering 21st century especially, after a succession of "information mine" ignited such as Eron, Worldcom, Yin Guang-xia and so on, accounting information distortion has become a focus that various circles of the society pay close attention to extensively once more. The governments of various countries attempt to dispel "noise" of accounting information distortion, but it is still a heavy "chronic illness" of the Security Market. The existing of tremendous false accounting information has indicated that the market's requirements of the false were larger than the truth. So we should make information users to strengthen the ability to spot, assess, feedback to financial information, and attempt to dispel the information of Non-symmetry of both sides of the contract in the Security Market. The unique technology method to reduce the expectation losses mostly is to spot the good and the bad from diverse financial information. Self-evident, the researches on spotting and taking precaution to accounting information manipulation of listed company, have important theory and realistic meaning.The research of this dissertation is divided into five parts mainly. At first, we utilize Contract Theory, Game Theory, Property Rights Theory, Information Economics as the theory origin of accounting information manipulation. We go on the profound reason of accounting information manipulation of listed company in the special economic and social background in Chinese transition period. Then, we have summarized and refined accounting information manipulation according to account subject through the study on the problem companies of Shanghai and Shenzhen Stock Markets. In order to offer essential argument for the accounting information manipulation, we offer typical cases at proposing each manipulation means.Meanwhile, we introduce false accounting information spotting technology existed, and design every main point of spotting accounting item on the basis of the accounting information manipulation. Then, after we analyse the advantage and disadvantage of spotting technology existed, we propose a new train of thought to apply expert system to screening false accounting information. On the basis of the flow chart of expert system of screening false accounting information, utilizing the accounting means and spotting technology, we set up model, sketch the contours of the concrete course of spotting. In the course of the study on problem companies, we utilize the relation among the accounting statement, filter the account item that are manipulated easily, structure the financial index system and examine it to enrich the knowledge base of expert system. Finally, we attempt to make spotting technology, accountant, system and carry-out aspect perfect, and structure a system to take precaution against false accounting information, expecting to purified accounting information effectively.