An Analysis Of The Equity Ownership Structure Affecting The Accounting Information Distortion

In recent years, accounting information distortion seriously influences the economy's development in our country, and does harm to the function of our market disposition resources, and the reputation that the listed company was gone on the market in failure, at the same time it greatly discouraged the confidence of vast shareholders, and caused the universally concern of society . Therefore, the research of accounting information distortion means important. The reason that leads to accounting information to lack fidelity is a lot, and chiefly has that the system is imperfect, and the accounting norm is not kept pace with the development of accounting vocational work, and that the company administers the structure exists the defect, but the basic reason is the accounting information providing side loses the system weighing apparatus. The mutually system weighing apparatus between in our country at present under the stage imperfect circumstances of economic structure, can passing through that the burst adjustment of power structure realize among shareholders, between shareholders and the management persons, thus distortion of accounting information is restrained.This article is divided into five parts: At first, I introduced the research background of the article in the introduction, and the present research about strand power structure and the accounting information distortion; The first part expounds the phenomenon of the accounting information distortion, analyses the basiccauses, and puts forward that equity ownership structure affect the accounting information distortion; In the second part, the thesis analyzes the impact. The equity ownership structure in Chinese listed companies includes two aspects: concentration of stockholder's equity and stockholder's equity structure, I explain the influence respectively; The third part makes an empirical research on the distortion, I select three companies which make fake information and a well information-manifesting company, analysis the impact between the equity ownership structure and the distortion. Then I draw a decision that consummating the equity ownership structure can decrease the distortion; In the forth part, this thesis proposes that the measures of adjusting and perfecting the equity ownership structure. These measures are as follows: fostering real stockholders, restraining the shareholder's privilege, the reduction of state-owned stock, and some other assist steps; At last, the paper concludes that the information accounting distortion is affected by many aspects, so perfecting the stockholder's equity structure may improve the accounting information quality, but cannot resolve the problem absolutely.The contribution of this essay depends on to think over the reason that accounting information distortion under the imperfect economy system, and adopts the research method standard analysis and the authentic proof to analyze the issue, and analyzed the influence that the burst power structure lacks fidelity to accounting information from the concentration and the performance, then putting forward that consummating the listed company's equity ownership structure comes to reduce accounting information distortion at the stage.