False accounting risk management of listed companies from the perspective of forensic accounting

False accounting has become a social nuisance, a worldwide puzzle as well as a political and legal issue. The false accounting event which happened in Wuliangye Joint-stock Co., Ltd in Yibin, Sichuan in September 2009 further exposes severe false accounting in the listed companies of China and the crisis of governance structure. False accounting is a breach state of disorder formed after multiple games when an accounting subject fulfils an accounting contract. The core of controlling false accounting of listed companies is to fully employ the risk management theory, game theory, and system theory and take forensic accounting as the clew to establish a false accounting risk management system of listed companies, prevent false accounting risks of listed companies, ensure that accounting information is objective and true, and promote healthy development of capital market, effective control of commercial bribery and apparent control of corruption of power.