Research On Accounting Archive Information Distortion In Chinese Listed Companies

Accounting archives information is the reflection of company operating result and financial situation, it plays some reference effect on the formulation of enterprise strategy and national policy. However, accounting archives information distortion has become a public secret nowadays, especially the listed companies. In order to get the great economic interests, enterprises always take risks.Because of the professional attributes, we need use accounting and corporate governance theories to make accounting archives research, not only the archival theories. Firstly, this text simply introduces the accounting archives and listed companies. It also explains the difference between accounting archives information distortion and accounting information distortion. Then it gives definition of accounting archives information distortion. Secondly, based on the accounting archives classification and listed company operating characteristics, this text explains the manifestation of accounting archives information distortion from the aspect of accounting voucher, accounting book and financial reports. Then it analyses the reasons for the accounting archives information distortion from the aspects of accounting cycle and objective environment. Finally it puts forward solutions to accounting information distortion in listed companies, such as strengthening the construction of accounting law and professional ethics, perfecting the accounting supervision system and internal controls.The main innovation point is that it gives the definition, classification and manifestation of accounting archives information distortion from the angle of archival science. At the same time, it uses many regulations,law and cases to rich the process of argumentation.At last, we must know that the accounting information distortion in listed companies is related to the development of many industries such as accounting and auditing. Meanwhile this problem is also an inevitable phenomenon in development process of capital market. Therefore, we need a long time to solve this problem and we need the cooperative efforts of government, accounting firm, listed company andinvestment bank. To promote the healthy development of Chinese security market, we need to improve the industry environment and perfect the management mechanism constantly.