上市公司会计信息失真的透视

The Analysis of False Accounting Information in Listed Companies

分析了会计信息生产者、使用者、鉴证者对虚假会计信息的影响 ,阐述了上市公司会计信息失真的内在动因 ;指出目前会计核算原则、会计法规等制度因素对会计信息的真实性也会有一定的负面影响 .

The internal motivation is disclosed by analyzing the impact of producers,users and authenticators on false accounting information.Some objective factors such as accounting principles,accounting regulations and the accounting system also have some negative effect on the authenticity of accounting information.Finally,some measures are suggested to solve the problem of false accounting information.