Chinese Account Forge And Its Government's Cause And Measure

Account forge and its government are always the hot and difficult issue in the stock market. Superintendents are paying close attention to the truth and trust of accounts.The error message that accounts forge provides will seriously mislead information user's decision-making , that causes each main market behavior body and even the national correlation policy-making organ drawing up the wrong decision-making and even suffer the huge economic loss. Accounts forge destroys the market game rule, intensifies market plunge and the market fluctuation, seriously influences normal social economy order and the social economy resources reasonable disposition and destroys the market movement mechanism. Therefore, On that condition,the further research on accounting forging will be more difficult and necessary in accordance with our state actual situation ,also the research has strong theorial value and constructional significance .Based on research fruit of the international and domestic account forge action, the article analysed the reason of accounting forging by using the contract theory, the information economics theory, internal person controlled correlation theory and so on , Pointed out the main external factors and some internal factors. The external factors included legal environment, negotiable securities correlating regulations , accounting norms , company administering structure and normal culture . the internal factors included funds circulating , share's price rigging , punishment avoiding and economic political tax revenue. This paper also summarized the performance and the method which account forge practiced , analysed account forge between the company and accountant office using the game theory. Pointed out improving and bettering the organs from the mechanism. Expected to acquire some effects on decreasing account forge conduct and constructing a true and trust market.