The Guangxia Accounting Information Distortion Analysis And Countermeasures

The field of accounting is always concerned about the problem of the false accounting information. In recent years, this phenomenon is more and more serious in the public corporations of our country. With the exposure of serious false accounting information of YinGuangXia, this problem has again become the focus of society, and once again, people has realized that further research is not only urgent but also necessary.Taking YinGuangxia as example in this article, the author analyses deeply the existing system concerned in our country by a great number of materials related to YinGuangXia. Furthermore, the article demonstrates the real cause , which leads YinGuangXia to make false accounting information, is the fact that the profit to be expected is much more than the cost to pay when violating the rules related. At last, on the basis of the reasons above, the author puts forward a thinking clue of governing false accounting information, which is called "four nots" theory, namely "daren't do, cann't do, needn't do and won't do". What's more, the author offers some solutions such as perfecting interior administrative system of the corporation, improving the professional level of the public accountant, strengthening relative law construction, raising the penalty force and building up the system of social credit.The originality of the article lies in the following aspects: firstly, the author analyses the reasons of false accounting information by using the method of empirical analysis instead of purely theoretical analysis; secondly, the author give a profound analysis by means of game model; thirdly, a "four nots" theory is put forward from the system angle.Li liqing (MBA) Directed by :Shi Ping...