Study And Discussion On The Problem Of Accounting Information Distortion Of Listed Companies In China

With the fast development of the process of the globalization of economy, the world economy gradually becomes one entity. Accounting information being the main reflection index on economic activities, the problem of accounting information distortion takes the eyes of people in the world. The author considers that the unintelligibility of the structure of property right, the asymmetry of accounting information and the insufficient constraint-incentive mechanism are the main causes lead to accounting information distortion, at the same time, there are relation between the three talked above, that is to say, the unintelligibility of the structure of property right is the root, which arose the asymmetry of accounting information and the insufficient constraint-incentive mechanism. Then, the supervision of the government department correlated and the accounting companies are discussed.In the later chapter, some Countermeasures are proposed to solve the problem, that is to say, to strengthen accounting law, to perfect the property right system, to perfect the information disclosure system, to establishing effective constraint-incentive mechanism, to enforce the external supervision and to reinforce the education on honesty and credibility.