Research On Accounting Information Distortion Of Listed Companies Based On Internal Control

Along with the tremendous changes in the economic situation at home and abroad,the enterprise management system has also undergone tremendous changes.The operation of enterprises is gradually developing towards globalization,diversification,specialization and competition,and the coverage of business is expanding rapidly and becoming more and more complex.In addition,because of the diversity of enterprises,the management of stakeholders is increasing.As the business operators are required to create value,his social responsibility is also increasing.However,business operators often seek personal gain in the interests of small groups,whitewash performance,evade taxes,or even transfer state property.In such event,the U.S.Enron Corp event as the beginning,followed by Japan's Kanebo and livedoor whitewash final case,including China's silver metal,green earth and a series of accounting fraud cases,business operators did not respond to the expectations of society,make irreparable harm to social and public interests what caused the global accounting crisis.The internal control can guarantee the enterprise property security effectively,and improve the efficiency of enterprise management,improve the quality of accounting information and the internal control environment has a very important impact on the quality of accounting information.This paper is based on the enterprise internal control environment,combined with the actual situation of XTDQ analysis of accounting information distortion of accounting information,understand the basic situation of XTDQ,analyzes the financial fraud process and fraud means,analyzes the main causes of the distortion of accounting information,and to put forward the corresponding policies and suggestions,in order to solve the distortion of accounting information related issues.This paper argues that the internal control of the quality of accounting information disclosure of the path is related to the internal mechanism of corporate governance,setting,audit,human resource policy and enterprise culture etc.,combined with the XTDQ case analysis show that the corporate governance structure,internal structure has great effect on XTDQ quality of accounting information.The research shows that the main reasons for the distortion of XTDQ accounting information are irrational organizational structure,imperfect internal control,defects in human resources policies and inadequate construction of enterprise culture.Therefore,this paper made the corresponding countermeasures and suggestions,including the optimization of corporate governance structure,strengthen the internal audit and external supervision,improve the policy of human resources,fostering the enterprise culture of integrity,and security policies are put forward from the laws and regulations,property rights system and the system of accounting information disclosure,accounting information quality in order to to improve the listed company.