Accounting Controls And Creative Accounting Association Study

Accounting and its related information is of great importance to the healthy development of a capital market, and even to the development of a national economy. When a market no longer works properly, a national forced action must be taken place to intervene in or control the market. Enterprises are the main body of the allocation of social resources, which are, however, scarce. Parties interested will make their strategy based on the financial information that companies announced. In other words, the financial information of an enterprise is an essential element for the company to gain resources. With the rapid innovation of business technology and organizational mode, new accounting business rises from enterprises. Enterprises possess an independent operating space due to the lack of prospective and incompleteness of the system.Speaking of the stock market, the spread of false data, will result in deficient confidence of the rational investors’ in capital market, thus affect and hinder the development of China’s capital market, and then harm the healthy development of national economy. Although the country has once tighten up the accounting reform and administration, and developed management accounting system and standard, but after all no system and norm are perfect, coupled with the "create" behavior, it has caused decision-making mistakes in national macro management, interfering with the national tax work and impairing the optimal allocation of securities markets resources. Therefore, it is of great significance to conduct effective accounting control, reduce the bad accounting behaviors, protect the stakeholders, and maintain market healthy orders.But the scholars have many different opinions on accounting regulation, and creative accounting theoretical system itself is not perfect. This paper studies the relationship between accounting regulation and creative accounting, so as to examine the views of scholars’and summarize the author’s view on the research of this field, and then bring out some suggestions and perspectives.