我国上市公司会计信息失真的根源及对策

我国上市公司会计信息披露失真的成因是注册会计师审计监督不力，上市公司的治理结构不完善；对策是改进上市公司治理结构，严格执法，规范民间审计和提高服务质量，以及完善继续教育制度，提高会计人员的综合素质。

Reasons for Inaccurate Accounting Information Published by Listed Companies and Prevention

The inaccurate accounting information released by listed companies results from incapabilities in audit and supervision by registered accountants and also from the undeveloped managing structures of the listed companies. The solution to the problem is to promote management structures of these companies, to regulate nongovernmental audit, to promote services and to carry concrete measures out strictly. Besides, we are required to develop extensive education system and to promote comprehensive abilities of accountants.