Research On The Accounting Information Distortion Of The Listing Corporations From The Perspective Of Governmental Supervision

Listing Corporation accounting information distortion is a global business activity, to carry out the problem, even in some of the more perfect system of western developed countries, the problem still exists. China’s securities market started late, compared with foreign countries, some of the securities market has developed more mature countries, in many aspects is still not perfect, there are some problems. Among them, the listing Corporation accounting information distortion, accounting fraud and other issues are particularly serious. Based on the perspective of government supervision, this paper studies the problem of accounting information distortion of listing Corporation in China, and reveals the reasons, and puts forward some opinions and suggestions on the government regulation of the problem.The first chapter mainly on research background and significance are described, and to our country listed company accounting information distortion problem of relevant research literature are reviewed in this paper, put forward the ideas and methods.The second part is theoretical basis for the study of that of accounting information, accounting information distortion and the theory of public management is discussed in this paper.The third chapter of our country listed company accounting information distortion status were described from the beginning of the development of China’s securities market to in recent years concerning the listed company accounting fraud events are described, on some of the impact with a large typical cases were reviewed. On this basis, the listing Corporation accounting information fraud in China as well as the harm is analyzed.The fourth part of the thesis is on China’s listed companies accounting distortion analysis of the causes of the problem, analysis results show that profit driven, low fabrication cost, supervision mechanism is not perfect, the governance of listed companies structure defects, accounting rules and regulations of the limitations and accounting personnel’s comprehensive quality in such factors constitute the listed company accounting information distortion is the main reason.The fifth part is from the perspective of government regulation is proposed in view of our country listed company accounting information distortion problems some countermeasures and suggestions, including the perfection of accounting laws and regulations, strengthen punishment of accounting information distortion, strengthen the regulatory capacity of the government supervision departments, perfecting the corporate governance structure, improve the accounting personnel legal consciousness and professional ethics.