【摘要】 上市公司会计信息失真的现象已引起各方面的极大关注,上市公司会计信息质量面临挑战。上市公司会计信息失真导致投资人无法进行投资评估,也导致了证券市场的混乱。上市公司粉饰财务报告各种作法来剖析会计信息失真的原因,既有上市公司谋取利益的主观原因,也有会计准则不完善的客观原因。更多还原

【Abstract】 The phenomenon of unreal accounting information of listed companies has led to considerable public concerns. The quality of accounting information of listed companies faces challenge. Unreal accountry information of listed companies has caused investors to fail to get exact investable evaluation and the confusion of securities market. Discussing the various methods of listed companies’ whitewashing their accounting reports.this paper analyzes the causes for unreal accountng information. The causes result either subjectively from listed companies’ desire to make profits or objectively from the defects of the present accounting standard.更多还原