Study On The System Of The Accountant Making Fake's Oversight In Our Country's Listed Companies

Accounting information is the basis of the society economy working regular, accounting information cheating will arouse investment of fault and futility allocation of social resources and certainly bring gigantic damage to the society. At present, our country exists the problem of very grave accounting information not true to original, which have brought about state-owned assets running off gravely, bond market maldevelopment, and high society transaction costs, and have affected correct decision-making of accounting information user and the effective display of capital market resources disposition function, then, affects the national economy operation order and develops on macroscopic view. Therefore, how to have an effect to keep watch the research lacking fidelity with administering accounting information becomes pole practical or immediate significance.On the basis of giving first place to qualitative analysis , this article sums up , draws lessons and integrates in the research result that the cause of the accountant making fake and the accountant overseeing theory, specifically for listed company of our country at present deep-seated cause of the accountant making fake and accountant overseeing structure system, drawing the abroad accountant making the useful experience that oversees the vacation to structure the overseeing system of the accountant's fake in our country's listed companies. The main body of the article aims at reinforcing accountant supervision strength of our country's listed companies, improving quality of accounting data, ensuring investors' benefit, boosting bond market healthy developing.