Accounting Information Of Listed Companies In China Distortion Study

The emergence of the accounting information distortion of Chinese listed company is closely related to corporate governance structure; at first this paper defined manages the relevant concept of accounting information distortion, and then described domestic and international relevant research synthetically. In chapter 2 I explained the origin cause of formation with accounting information distortion of Chinese listed company, and carried on more careful analysis to its main origin cause -corporate governance structure factor. In chapter 3, on the basis of preceding paragraphs, I analyzed further the mechanism of accounting information distortion of listed company due to corporate governance structure, and through the relevant model of principal-agent theory distorted analyzed accounting information distortion more deeply. In chapter 4 I set up the analysis and appraisal system of accounting information distortion of listed company tentatively. In Chapter 5 I analyzed the real example with the relativity of corporate governance structure and accounting information distortion of listed company.I has mainly finished some research as follows with the study foundation of corporate governance theory in this paper.-(1) I have inducted the corporate governance theory to the research that the problem of distorted accounting of information, and put forward a new point of view of the research;(2) The origin cause of emergence of the accounting information distorted of listed company is analysed deeply.(3) I have analyzed the mechanism of accounting information distortion due to corporate governance structure, and have given the explanation in the economics meaning;(4) The real example shows us that in listed company of accounting information distortion, accounting information distortion has relativity with corporate governance structure in the rough.