The Present Situation And Government Of Fraudulent Accounting Information

This thesis applies the macroscopic and microscopic acknowledge to analyze the current situation of fraudulent accounting information, The reason of its existence and its impact on the capital market. At the same time ,the paper presents the basic method to determine the credibility of accounting information through economic crimes because of fraudulent accounting information in our country.The major cause of distorted accounting information, the paper points out, is the lack of a complete legal system and ineffective reinforcement of the relevant laws and regulations. The other reasons are: unsound corporate governance ,weak internal control and very low professional accomplishment of some accountants.In regard to solove the problem of fraudulent accounting information ,the paper suggests we mainly should improve three aspects of the accounting system, the internal control and the personal management. And then, we can get the real information in the capital market and make economy development healthy and stably.