A Case Study Of False Disclosure Of Accounting Information In A Listed Companies

In recent years,accounting fraud and fraud incidents of listed companies have occurred frequently,from the early "Yin Guangxia Event" to the later "Zheng Baiwen Event" and "Zhangzidao Event",to the recent "A listed company false disclosure case" and "Dalian Electric Porcelain false disclosure case" and a series of accounting information distortion phenomena have occurred one after another.The phenomenon of false disclosure of accounting information not only seriously affects the stability of the securities market and involves the fundamental interests of the broad masses of public investors,but also poses a serious threat to the healthy and sustainable development of social economy,and greatly damages the interests of society and the public.The research focuses on the problems of accounting information disclosure quality of A listed companies.The main body is the performance of information disclosure,supplemented by the problems of inadequate disclosure of adaptive capital use,inadequate and timely disclosure of accounting information,and related false statements and interest manipulation,this paper makes a case study on the quality of information disclosure of A listed company.The authenticity and reliability of accounting information disclosure is very important for the stable development of capital market.As of April 2019,China's A-share listed companies in Shanghai Stock Exchange have grown from 920 in early 2012 to 1456,and Shenzhen A-share listed companies have grown from 1386 in early 2012 to 2141.In the coming period of time,with the substantial increase in the number of listed companies,the quality can not be ignored.Only by comprehensively deepening the reform of information disclosure system,enhancing the transparency of information disclosure,and intensifying the crackdown on illegal disclosure,can more high-quality high-tech enterprises enter the capital market,boost the high-quality economic development,and comprehensively enhance the economic capacity of service entities.This paper attempts to start with the cases of irregularities in accounting information disclosure,analyze the subjective and objective reasons and illegal means,and put forward the corresponding solutions based on the supervision cases.It is believed that only by improving the credit and trust supervision system from the outside,strengthening the accounting supervision,standardizing the decision-making behavior of the management from the inside,improving the corporate governance structure,and strengthening the supervision and accountability mechanism from a deeper level.Strengthen intermediary services and improve the level of supervision can ultimately improve the quality of current accounting information and avoid similar cases happening again..