会计信息真实性与证券市场监管

The Authenticity of Accounting Information and Securities Market Supervision

会计信息失真给证券市场带来的危害是不言而喻的。因此,如何提高会计信息质量,保护广大中小投资者的合法权益,是摆在财政部门、证券监管部门的一个重大课题。因此,文章对会计信息失真对证券市场的影响、会计信息失真的原因及提高会计信息质量应采取的对策等问题进行了探讨。

The harm to the securities market, which is caused by lacking fidelity of accounting information, is self-evident. So the important task of Finance Ministry and securities market supervision department is how to improve the accounting information quality and protect the legitimate rights and interests of numerous middle and small investors. The author inquires into the influence to the market caused by lacking fidelity of accounting information, its causes and the measures to be taken to impove accounting information quality.