China's Listed Companies Accounting Information Public Trust Crisis Causes And Countermeasures

In our country, the inauthenticity of accounting information in listed companies is such a high frequency that the confidence crisis is caused. This paper .firstly, analyses the present situation and objective correlative and harm of the inauthenticity of accounting information through real datum and cases. Secondly, based the formation motivation and mechanism in principle, the paper indicates the insufficiency about property rights structure, corporate governance structure, control, punishment and theirs influence on the quality of accounting information. Finally, drawing experience and lessons from some developed countries, it makes point that includes institutional innovation of property rights and corporate governance, ruling by law, enforcing fidelity with education.