Earnings Manipulation Of Listed Companies In China And Independent Auditing Countermeasures

In our country, with the development of capital market and a large amount of listed companies emerging day by day, the questions of listed companies' earnings manipulation come to occur gradually, and become the new subject of accounting theory and practice. Earnings manipulation makes companies' earnings information deviate from the reality, with false reflection of companies' financial situation and business performance. Furthermore, it's unfavorable for users of accounting statements to decide correctly. Earnings manipulation is overflowed in the listed companies, so the interests of the investors is seriously harmed, which has hindered the standardized operation of the security market of our country greatly, which is unfavorable to the lasting sound development of national economy. To solve our country's present distorted accounting information and promote the development of capital market, we must drive the behavior to carry on research to the earnings manipulation of the listed companies .In view of this, this text carry on systematic analysis to the origin cause and means of earnings manipulation in the listed companies of our country, and proposed relevant countermeasures.The full text is divided into four parts altogether:First part, Introduction. First of all, propose the research background and the meaning why we select the title, summarize domestic and international research results; Secondly, point out the thinking of research in this text and possible creativities; Finally, define this basic conception of the earnings manipulation.Second part, we analyze the reason that earnings manipulation of the listed companies is produced. First of all, the listed companies possesses all sorts of motives which drive the earnings manipulation for the relevant interests; Secondly, the imperfection accounting criterion itself offers opportunity to it; Moreover, companies' administration structure is imperfect, and without very good inside restriction mechanism; Finally, portfolio supervision imperfection encourages listed companies' bluster of earnings manipulation even more.The third part, summarize various kinds of means of earnings manipulation the listed companies carry out. Accounting policy choice and changes, the abuse of accounting estimate, utilizing related party transaction, income and affirmation are all included.The fourth part, put forward the administration countermeasure from auditing aspects. First of all, we should improve audit authority, keep certified accountant's independence independently; Secondly, strengthen the professional ethics of certified accountant; Moreover, make audit legal liability clearly, set up civil compensation mechanism; Finally, point out how the certified accountant discerns the commonsense method of the earnings manipulation in auditing practice.The earnings manipulation is not only an accounting problem, but also a complicated social concern. Therefore we can't depend on achieving the goal by managing the certified accountant alone. Moreover we need relevant society department to make comprehensive administration together. Only like this, we could suppress listed companies' earnings manipulation fundamentally, guarantee the healthy and orderly development of the security market of our country and national economy.