【摘要】 上市公司通过操纵会计信息以达到趋利或避害之目的已成为当前我国资本市场的重大隐患之一 ,这一现象并不会因为监管力度的加大而迅速消失 ,它是我国资本市场上一些深层次问题的反映。如何有效识别、判定上市公司财务信息的真实性成为当前理论研究与实践操作的一个亟待解决的课题更多还原

【Abstract】 listed companies’deregulation and fraud in financial statements have been one of most hidden troubles of capital market,then how to identify and determine the facticity of financial information of listed companies becomes a great demand.It will not rapidly go off with the promoted regulation.This reflects the utmost issues in China’s capital market.更多还原