上市公司会计信息造假浅析

Analysis of Cooking Falsification on Accounting Information by Listed Companies

市场经济秩序的建立是全社会共同努力的目标 ,但上市公司的财务会计信息造假却给市场经济的正常运行制造了种种危机 ,并有可能从根本上动摇市场经济的基础。因此 ,对上市公司的造假动机、客观环境、造假手段以及治理对策等方面深入研究 ,有重要的意义。

The establishment of market economic order is the goal the whole society strives for.However cooking falsification on accounting information by listed companies has made various crises for the usual operation of market economy and further may shake the foundation of market economy.Therefore,it is very significant to make deep research on the purpose of cooking falsification,objective environment,means of cooking falsification and relevant countermeasures.