Public Company Accounting Fraud Regulatory System Research

In recent years, the falsity accounts of listed company becomes a severe challenge that the domestic and international capital market faces, Which causing the reform of accounts supervision to listed company becomes the focus of the global company governance and the capital market reform. Though practice circle and theory circle have analyzed and studied the question of the falsity accounts of and supervision to listed company in our country comparatively, and have put forward the train of thought of some settlement and countermeasure from different angles, But regarded as the public company, the anticipated interest goals of the persons who are correlated with the interests of listed company are extremely complicated, which determined the mechanism that they take part in making falsity accounts or supervision and their behavior choice are different, So we should structure a multi-level, omni-directional, open, dynamic system to the supervision of the falsity accounts of listed company.This thesis analyses in the different behavior subjects and their behavior who participating in making or supervising the falsity accounts of listed company theoretically at first, Finding that the origin that the falsity accounts of listed company lies in the stock right structure that its state-run or state-run legal person controls interest, national shareholder representative and the policymaker and the operator of listed company convergent interests, And the prospective earnings making falsity accounts are great, the risk is little. The key to supervising effectivelylies in arranging to strengthen the punishment dynamics making the fake to the accountant through the system, raising the cost of making falsity accounts, reducing is the income of making falsity accounts, Then through analyzing that relatively thought, We want to use international achievement and experience that supervising the falsity accounts of listed company for reference, Improve the company governance fundamentally, Leading status and authoritativeness of giving play to the government and law to supervise. Then from the multidimensional subject angle of supervision or making the falsity accounts, analyzing the supervisory system and operating mechanism that the accountant of listed company of our country makes the fake at present overally, deeply, Point out its defect existing while operating actually, Is it perfect of our country listed company accountant make the fake train of thought of supervisory system and countermeasure lie in is it control through company with the inside to control to put forward, the government supervises institutional improvement, such as organizing system , certified accountant's audit and supervision, legal mechanism and incentive mechanism of the social supervision which investors supervise, etc, To substantiate the theory of supervision to the falsity accounts of listed company, and offer reference and propose for supervision decision to the falsity accounts of listed company.