Listed company's accounting fraud of the Causes and Prevention
[ABSTRACT] from the analysis of accounting Information distortion that is illegal, because the accounting fraud, manifestations and hazards start to analyze the accounting fraud of China's listed companies the motivation to find out the real causes of the accounting fraud, and through drawing and learn from foreign countries in the prevention and treatment of accounting fraud experience, to present my accounting fraud prevention and treatment response. [Keywords:] listed company; accounting fraud; Governance 1, the listed company's accounting fraud and harm the performance of the form (A) the manifestation of accounting fraud
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(D) low level of Certified Public Accountants Management 90's onward, as the domestic market economic system have been established and improved, in particular the expansion of the securities market to adapt to the needs of the CPA profession has been rapid development. However, the development of China's accounting profession has, after all, is only 20 years of history, as compared with the economically developed countries there is an obvious gap. Mainly reflected in: (1) practicing low level; (2) unfair competition in the grave; (3) the lack of certified public accountants 'independence'. Third, prevention and management of accounting fraud countermeasures (A) improve the internal governance structure 1. To establish an effective incentive mechanism. At present, China's incentives for executives behind, most are still stuck in the traditional system of on wage earners, managers and employees with the company effective combination of income level is not high, from the legal point of explicitly allow and encourage companies shares as incentives, and allow management to achieve the business goal to increase its shareholding.