上市公司财务信息失真的经济后果分析

Analysis of Economical Consequence of Financial Information Distortion for Enterprises Going on the Stock Market

由于财务报告信息在市场经济中的重要地位,市场经济客观上要求规范的会计行为支撑,故世界各国无不把规范企业财务报告行为作为经济管理的核心。文章主要阐述我国上市公司信息披露的现状,分析了其原因及后果。

Thanks to the important position of financial report information in market economy, it is required in market economy to support with normal accounting action.So,all nations,without exception,take the normal financial report action of enterprise as the kernel of economy managemenn.The paper mainly expounds the status quo of information publishing for enterprise going on the stock market, and analyses its cause and consequence.