目前我国对上市公司的信息监控,主要依靠行政手段,对技术措施的研究不够重视,对舞弊行为的发现、公布以及惩处表现出低效率和滞后性。因此,有必要设计一种技术性的监测体系,以提高对会计信息失真的诊断和披露效率。监控主体建立违规信息系统预警体系,就是要利用现有的网络技术 At present, the information monitoring of listed companies in our country depends mainly on administrative means, which lays little emphasis on the study of technical measures, and shows inefficiency and lag in the discovery, publication and punishment of fraud. Therefore, it is necessary to design a technical monitoring system to improve the efficiency of diagnosis and disclosure of accounting information distortion. Monitoring the body to establish a system of early warning information on irregularities, is to use the existing network technology