| Nowadays problems caused by inaccurate accounting information are very serious in our country. Such kind of problems may have disastrous effects, which would not only damage the national economy but also causing the accounting information worthless. It is necessary to find out reasons that associated with inaccurate accounting information problems. But the reasons are so complex that it is hard to analyze from Only one perspective. Only if the inaccurate accounting information problems are considered as a complex system, we could possibly know why they happen. after that, we may find out their remedies.The article is divided into 4 parts.In chapter 1, introduce this thesis'meaning, porpose, method of research and thrain of thoughtIn chapter 2, some problems are introduced, such as the realistic meaning of this study, range of the research, method of research, its characteristics and problems existed. In chapter 3,regulations on the information disclosure of listed companies are discussed. Firstly, the reason why listed companies should release information are stated, and the principles of information disclosure are discussed. Second some existed laws and regulations on this field are all listed herein. lastly the reason why listed companies' information disclosure should be regulated. In chapter 4,firstly motives of glossing over the statement are analyzed. As to the inducement of glossing over the financial statement, internal and external factors are discussed respectively. Secondly the article probe into how to discover and recognize if the listed companieshave glossed over the financial statement. Typical cases are introduced and their methods are pointed out. In chapter 4, this article discussed the way to precaution the glossed over statements. Firstly ways to recognize the glossed financial statement are introduced in detail. Secondly, point out the government must perfect the laws, regulations on stock and shares, and strengthen the punish. The last chapter is conclusions. |
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