上市公司会计信息失真剖析

An Analysis of the Causes of Misleading Accounting Reports

上市公司会计信息的真实披露 ,是投资者和债权人等利益相关者进行投资决策及信贷决策的基础。目前我国上市公司会计信息失真问题比较严重 ,上市公司调节利润的手段多种多样。究其原因 ,利益驱动是内在动因 ,而外在的一些因素也为会计信息失真的滋生提供了土壤。

Reliable exposure of accounting data by listed corporations is the base for the investors, creditors and other interests for their decisions. Yet it is a grieve problem in China that misleading information is provided in their reports by corporations that may plot the profit statement in various ways. Probe into the causes and you can find that interest is the internal driving force while many of the external elements also interact to create the environment favorable for the development of misleading accounting reports.