我国上市公司会计信息造假行为的原因及对策研究

伴随着上市公司会计信息造假丑闻的不断曝出,会计信息的真实性受到广大投资者的质疑,这不仅损害了投资者的利益,也危及到了我国资本市场的稳定与发展.我国上市公司会计信息造假行为不仅有着市场经济本身的缺陷原因,也有现实的基础.因此,要系统地解决这一问题,应从理论和现实两方面结合深入地分析其原因,才有可能找到治本之策.

Research on Solve and Reason for False Account Information of Chinese Market Enterprise

With the exposure of false account information of market enterprise, the investor begins to doubt the truth of account information,which not only do harm to the benift of investor,but also do harm to the stibility and development of Chinese capital market. False account information of Chinese market enterprise has the fact of economy itself, and has real basis. So, in order to solve this problem troughly, we should get at the root of this problem analyzing the reason from theory and fact.