关于我国上市公司会计信息失真问题的研究

我国上市公司会计信息严重失真 ,不仅损害了中小投资人、债权人的利益 ,而且降低了资源的配置效率。目前国内证券监管者处于被动执法状态 ,监督机构要加强事前、事中监管 ,加大对经济处罚和司法介入力度。加大造假成本 ,将造假与会计严重失真者逐出证券市场并绳之以法 ,确保会计信息的有效

On Lack Fidelity of information of China's Listed Company Accounting

There are strict lack fidelities in China's listed company, it not only harm the profit of small and middle investor and creditor and also decrease arrangement efficacy of resource. Securities supervisor is not favorable in carrying out law, supervising organization should strengthen supervision before or after case happening, increase economic punishment and judicial intervention. Heighten cost of faker, kick out faker and maker of accounting lack fidelities from securities market and try them, so as to ensure validity of accounting information.