Research Of Accounting Information Distortion Of Listed Companies In China

Throughout the world the development of the listed companies,accounting information distortion has become a global economic problem,with the whole process of growth of the company.In recent years,China's securities market,accounting information distortion case more and more,seriously disturb the economic order,confusing the social value of the enterprise.According to statistics,due to the violation by the CSRC or by checking,the Shanghai and shenzhen stock exchange publicly denounced and criticized reached more than 100 listed companies,which only from late August to late September were investigated during the listed company has more than 40.Investors and creditors of distortion of accounting information to the enterprise caused a huge loss,what's more,these financial scandals has affected the investor and the social masses on the capital market and the trust of the accounting industry in our country,formed an unprecedented crisis of confidence.These phenomena have a wake-up call for us,distortion of accounting has become a stumbling block the healthy development of market economy in our country.Taking "ZX pharmaceutical" as an example,analyses the cause of false accounting statements,methods,and the harm to the society,and puts forward effective corrective plan for the company's internal,mainly includes: the internal governance of listed companies to improve and strengthen the accounting centralized accounting system,give full play to the advance of the supervision of the internal audit function and create a modern enterprise culture.Board of directors and board of supervisors also want to play a role of the supervision,to avoid a the dominance of formation,under the control of the internal management,the company shareholder rights virtually by overhead.In addition to the company need to strengthen internal management,starting from the capital market,but also improve the enterprise's external environment,the development of capital market,perfecting the financial market,perfect the legal system.And the corresponding accounting firm to develop its supervisory functions,accountants should maintain a high level of professional care and suspicion,the implementation of the appropriate audit procedures,strengthen quality control system.Hope that through more than a series of measures can guarantee the accounting information in our country in the future can more truly reflect the enterprise information,better service enterprise managers to enterprise strategy,strategy,investors can according to the real accounting information to make the right investment decisions,make the market economy in our country into the benign development.