Internal Corporate Governance Structure And Financial Fraud

In recent years, the phenomena of the distorted accounting information in the listed corporations have surfaced frequently, and it is getting worse which not only deeply frustrates the investors'confidence but also undermines the healthy operation of security market. Furthermore, distorted accounting information puts the accounting industry in an unprecedented credit crisis. It is utterly important to govern the deception of accounting information. The reason of the distorted accounting information is the imperfect interior corporate governance which would seriously cause insider control. Giving the enterprise'reform has entered a new phase of corporate governance innovation and the distorted accounting information problem becomes more and more serious, it is of great significance to explore the issue of the distorted accounting information and interior corporate governance. This thesis starts with the top 10 listed companies which disclosed distorted accounting information during 2005 in our country, and then analyzes the status of interior corporate governance of the listed corporations in our country, and the influence on the distorted accounting information caused by governance deficiency. At the end of this thesis, it builds a pattern of interior corporate governance which can solve the problem of the distorted accounting information in accordance with the situation of our country.There are four chapters in this thesis:Chapter I:"Question proposing"introduces top 10 listed companies which disclosed distorted accounting information in 2005 financial statement and draws out the relationship between the interior corporate governance and distorted accounting information which...