Discussion on the Distortion of Accounting File Information of Listed Companies and Countermeasures

Abstract

The business results and financial status of the enterprise are all embodied by the accounting archives information. To ensure the authenticity of the accounting archives information can to a certain extent ensure the correctness of the state economic policy and the overall development strategy of the organization. However, for now, the distortion of accounting information in our country has become the norm. Especially for some listed companies, in order to obtain considerable economic benefits through listing, they go astray to violate the accounting standards. The specific performance is mainly accounting vouchers , Accounting books to financial reporting information distortion three types of circumstances. In-depth analysis and exploration of these three situations at the same time, standing in the background of the accounting profession, the management of listed companies and other aspects of the in-depth study of listed companies accounting information file distortion of the specific reasons.