论我国上市公司的会计信息失真

Discussion on the Accounting Information Distortion of Listed Companies in China

会计信息是管理者、投资者、债权人以及政府部门进行决策管理的重要依据。由于我国市场经济还不成熟,会计制度还不完善,会计信息失真问题仍然时常发生,严重危害了国家、企业和社会公众的利益。有必要从主观和客观两方面分析我国上市公司会计信息失真的原因,从而寻求合理恰当的治理对策。

The accounting information is an important basis for decision-making to managers,investors,creditors and government agencies.Because market economy is not mature and the accounting system is not perfect in China,so the problem of accounting information distortion still occur frequently,seriously hurt the interset of the state,enterprises and the public.Therefore,it is necessary to analyse the reasons of the accounting information distortion of listed companies from the subjective and objective aspects,find reasonable countermeasures.