The Research On Accounting Integrity Problems Of Listed Companies

The problems of accounting integrity in listed companies emergence at the same time inthe socialist country------China which is in the process of social economy transition and in thewestern countries which have already established social credit mechanism. It is indicated that all kinds of accounting integrity problems arising in the listed company in China and foreign countries are not only a credit problem, but a problem with a common reason in effect. Only the common reason is found out and the characteristics of socioeconomy environment in transition period of China is combined, an effective homeland way to administer the listed companies' accounting integrity problems can be found out in the end. The research on accounting integrity was carried out in this paper based on the considerations described as above.Firstly, the general concept of listed companies' accounting integrity problems among accounting malpractice, surplus management and profit control was put forward and the drawback of the above problems was also analyzed in this paper. The meaning of putting forward of the general concept of the listed companies' accounting integrity problems lies in its guide to concentrations of the problems, instead of the other problems. Thus, it is extremely helpful for the solution of the practical problems.Secondly, the location of the listed companies' accounting integrity problem in accounting theoretical system was studied. The listed companies' accounting integrity problem should position in behavior accounting theory for game theory and the tool theory of property right of analysis to study it. On the basis of the theories, using the theory of property, extemalness theory as well as game theory, the essence of the listed companies' accounting integrity problems, viz., the extemalness problems, is investigated. That is to say, the extemalness problems lie in the all the listed companies' accounting integrity problems. Extemalness is the "original sin" of the market companies' accounting integrity problems. Moral capitals, company administration ecology and company controls are the effective ways to internalize the extemalness. It offers some reference system for the solution of company's accounting integrity problems in this part of the paper.In the end, based on the general reasons on listed companies' accounting integrity problems described as above, that is, the studies of the essences of the listed companies' accounting sincerity problems, combining with the characteristics of socioeconomy environment in transition period of China, the author thinks that recognizing the property right of manpower capital and making manpower capital share enterprise property right are radial methods to solve the companies' accounting integrity problems, meanwhile, making moral capitals become a part of the manpower capital, perfecting company administration ecology and strengthening the company administration is an effective homeland way to administer the listed companies' accounting integrity problems.