摘要
会计信息披露制度,作为证券市场实现"公开、公平、公正"原则的重要保障,随着会计规则体系的不断完善、证券监管的力度不断加强和注册会计师行业的发展.逐步建立、发展和完善起来。但是,我国会计信息披露的现状不容盲目乐观,证券市场中尚有一些公司利用各种舞弊手段人为降低会计信息质量,使其缺乏客观性和相关性,从而影响会计信息对投资者决策的可信度。会计造假严重地扰乱了整个社会经济发展秩序。会计造假行为之所以存在,主要是迫于生存的压力、为造假留有机会与可能,加之企业道德与道德责任弱化。
As a guarantee for the stock market to achieve 'openness, fairness, and justice', the exposure system of accounting information has undergone gradual development with the accounting system being gradually perfected, supervision over the stock market strengthened, and the CPA system improved. However, the status quo in information exposure is none too optimistic. There are companies that use various fraudulent means to lower the quality of information resulting in lack of objectivity and relevance. This, in turn, affects the creditability of accounting information to investors when they make investment decisions. Accounting frauds seriously disturbs the order of social and economic development. Such misconduct results from pressure in survival and lower social responsibility.
