The Affects On The Accountant System In China By A Series Of Financial Making-fake Affairs In America

As a system of internal management and external information source, the accountant system must be ture and reliable. However, the reality of the accounting profession causes anxiety. The source of the anxiety is the frame-up in succession made by the internationally acknowledged accounting model -U.S.A., By analyzing of the frame-up to these financial affairs, we can find out that the motive that the financial making-fake affairs is mainly to cater to the prediction of profit of high growth of the market, to the driving of raising the debt letter and being graded and to expand blindly of senior executive's individual interests. We can also realize deeply that there are remarkable drawbacks in the American accounting criterion based on rule; we can realize that , to some degree, there are obvious shortcomings in the independent character of intermediaries , such as certified accountant ,etc. ; we can realize that the incentive mechanism of senior executive trader imperfect; and we can realize that the company control mechanism have heavy defect . And U.S.A. build to financial affairs that take place frame-up take the positive administration measure, such as the supervise bill on the 2002 US Congress on accountant 2002 Sarbanes-Oxley's bill,etc.. Yet the phenomenon is not unique in the world. In China the financial affairs remains incessant after repeated prohibition have made the frame-up and caused enormous losses to investor, country, By studying the problems of making-fake of American financial affairs and summarizing to prevent our country financial affairs from making-fake, we hope to deal with the subject of improving the situation of losing credit in accountant in our country.