Causation, Current Situation And Contermeasure Of Distorted Accounting Reports And Audit Reports Of Listed Company

Accounting reports and audit reports are the main way that users obtain enterprise's financial information. The administrative authority is obligated to offer relevant , reliable accounting information, the certified accountant has responsibility to express appropriate auditing opinion. But the present state allows of no optimist, most comprises have a false account in various degree,and they do not regard this as shame , have encroached on investors and other interests seriously, have hindered the normal operation of social economy.The article mainly includes three parts. First of all, the article uses the regulatory method to analyse reasons causing the distorted accounting information of listed company and motives of administrative authority. We use game theory to research behavior of persons who are correlated with the accounting information. Secondly, the article was classified and introduced those distorted accounting reports and audit reports since 2003, provide the criterion , system and stipulate that contrasts analysing in case of necessity. Finally, while proposing the countermeasure, on the basis of property right theory and company's administration structure theory, I give my opnion in several respects such as strengthing laws and regulations and standardizing disclosure of information of listedcompany.Hope this text can enrich distorted accounting information theory .Hope it helpcontrolling to practice accounting reports and audit reports with distorted information.