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1、ResearchontheAdministeringMeasuresforAccountingInformationDistortioninChineseListedCompaniesFanLinshengZhuHongjunAbstract:ThisarticlepresentstheadministeringmeasuresforaccountinginformationdistortioninlistedcompaniesioChina,notingthattheforemostistoes
2、tablishreasonablesystems.Thus,weshouldimprovethecorporategovernanceoflistedcompaniesinChinafirstandconstructthecheckandbalancesystemofrights.Weshouldstandardizethesystemofcertifiedpublicaccountant(shortforCPA),andplacetheauditofCPAhighonbusinessoperat
3、ion・Basedonthose・capitalmarketsystemshouldbeperfected,andthenthefunctionsofcapitalmarketshouldbeplayed・Byholdingintheinternalexpansionincentivesoflistedcompaniesonthecapitalmarket,perfectingthewithdrawalsystemandstrengtheninglegalsupervision,boostingr
4、elatedcivilactionsandalsoincreasingthecostsoflawbreakingandrulebreaking,etc,allthesecountermeasureswillcontributetoeffectivelystoptheunsoundphenomenafromoccurringagainandagain.1IntroductionGenerallyspeaking,accountinginformationdistortionmeansthatbusi
5、nessregulatorcompilesfinancialstatementsthewayofmakingup,accommodatingandfakingforthepurposeofwindowingdressingtherealfinancialstatus,runningoutcomesandcashflow・Inthepastyears,suchproblemshavebeenattachedmoreconcern.Andhowtosolveisturningintooneofthev
6、italtasksforcurrentmanagementbysupervisiononstockmarket・Analyzingthereasons,typesandmanipulatingdevicesofaccountinginformationdistortion,theauthorbelieves,withthefurtherdevelopmentofeconomyandthecomplexofthesocietyaswellastheemergingofmultiplepartiesi
7、nterested,thefactorscontributingtothedistortion,cannotbeonlyimputedtothatthelistedcompanieshavenotyetsetupthepracticalmodernbusinesssystem,andalsolackofeffectivemanagementbysupervision.Infact,theyaretheresultsofgamesamongthemultiplepartiesatinterestan
8、dtheyaretheparasiticvirusexistingonthecapitalmarket・whichleadstotheinevitabilityandobjectivityoftheir1occurrence・Forthelistedcompaniesshareholders,insiders,connectedpartiestomakebiggermoneyandmanipulatestockpricemeettheirspecialdesires,besides
