The Control Of Accounting Information Fraud Of Listed Companies Of Our Country

With fast development of the stock market, the society effect of the accounting information is expanding day by day, the phenomenon of accounting information fraud is also day by day in vogue with the spread. The more rapidly economy is developed, the more important the accountant is; the more important the accountant is, the more dangerous accounting information fraud is. I think the origin of the accounting information fraud lies in management level which pursuit its own interests. The modern company evolves from management power which is separated from power of ownership, the owner entrusts the assets to the agent who has the professional knowledge and ability to manage, in the hope of creating larger wealth. And separation of two rights has produced a problem of agency, which can be seen among corporate governance structure, Management level that grasps company's management and control power and at the same time is the subject of information issue for the purpose of its own pursuit of interests, has strong motive to handle company profit and raise stock price .In addition, Board of directors and Exterior audit can't fulfill the duty strictly and produce effective policy to check and balance management level, which make the accounting information fraud happen frequently. So, if we want to solve the accounting information fraud of listed company of our country and improve accounting information quality fundamentally, it is not enough only to proceed from accounting angle .we must perfect corporate governance structure of our country as well. So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual angle.The paper is made up of six parts altogether. Part â… , introduction. It has introduced the basis of the selected title mainly, research problems, research meaning, relevant study survey, research aim, thought of research and the method and thesis frame. Part â…¡, the theory perspected of accounting information fraud and corporate governance structure. This part is the theoretical foundation of this paper and is theory foreshadowing for the research of the ensuing chapters. Part â…¢, The accountant information fraud under corporate governance structure. In this part the author analyses the effects of the accounting information fraud from insider and outsider corporate governance structure and the concrete characteristic of accounting information fraud under the different mode of corporate governance structure, then I draw a conclusion that is the imperfect corporate governance structure is the root which creates accounting information fraud. In order to control accounting information fraud fundamentally , we must consummation corporate governance structure. Part â…£, The characteristics of corporate governance structure and accounting fraud in our country. This part based on normative research above union empirical research, in multianalysis characteristic of exterior and outsider corporate governance structure of our country in great detail and then summarizes the characteristics of our country accounting information fraud. The study show that the accounting information fraud displays strongly "Control induction";...