Raising The System Of Discerning The Windowing Dressing And The Frame Of Integrity Governance

Listed company can be defined as the basement of the security market , it's honesty is connected with the business success and trends . But the more and more windowing dressing damage the individual investor interests seriously . False financial information not only declines the government credit , but also brings the unsafe and unsteady factors to our economical motion system.To this background , author research the windowing dressing of the corporate detailing and raising the system of spotting the windowing dressing. TO hope the system can premise the individual holder's rights and interests . According to the corporation accounting,out of accounting,internal,external,present or future data and information , I adopt the improved AHP method , combine the factor analysis , in order to help the investors making the reasonable judgment about the company possible windowing dressing , and reducing the probability of misplay and serious loss because of the credulous in the false financial statement .But , the system of discerning the windowing dressing can not change the dressing case and the fact—lake of integrity. SO what can do and do what is the other key problem of this thesis. In this thesis , author try the best to focus on the enterprise , raising the Integrity Governance concept,measure and guarantee , constituting the initial frame of—Integrity Governance. This frame not merely depend on moral and government method , it aim at change the fact of lake of integrity in listed company , and arrive at holding back the windowing dressing , enhancing the quality of accounting information , defend the individual investors.