Research On Accounting Information Distortion Of Chinese Enterprise

The authenticity of accounting information plays an important effect role in thecoordinated operation of whole country’s economy. Real accounting information isthe cornerstone to promote the healthy development of China’s economy. At present,such as the "China source" vicious financial fraud cases have been exposed make thepublic more and more attention to the accounting information China’s capital market.Based on such background, improve the quality of accounting information, to curbfinancial fraud is crucial at this time. This paper first introduces the concept ofaccounting information distortion, and combed the sauce market related theoreticalbasis. On this basis, this paper carried out a comprehensive analysis on thephenomenon of accounting information distortion in our country. Then through theintroduced and analyzed on "Ancient Chinese viloet" fraud case in2013,which meansfinding of financial fraud cases, methods and reason.After financial fraud in our country and the reasons for the phenomenon areanalyzed, From the perspective of game theory, This paper analyzes on informationdistortion issues in-depth research in case study approach from the perspective ofgame theory, Trying to find out the factors that lead to financial fraud-prone. Researchon unit interior supervision and use two sides game model, it is concluded that theaccounting personnel in unit interior is only ordinary staff, belongs to the category ofthe internal control, and don’t work effectively. Research on social supervisioncompletely dynamic game model information, this paper argues that due to theabsence of the owner, CPA oversight resulting effect is not ideal, and proposed waysto solve this problem. Government supervision of the game, put forward solutions toimprove oversight.Finally, for the Public Company Accounting Information Distortion, this paper putforward relevant suggestions and countermeasures. Such as speeding up theconstruction of the relevant laws and regulations, improve and perfect the externalsupervision and restraint mechanism, improve internal control system, and promotethe process of capital markets, improve the corporate governance structure, etc.