会计信息虚假的理性思考与调查分析

该文从中美会计信息虚假问题和他人研究的结论出发，运用逻辑推理方法，对我国会计信息失真的程度以及影响会计信息失真的道德、利益驱动等因素，提出了一些质疑，并通过上海、浙江地区会计信息有关实际情况的问卷调查和分析，提出了一些不同的看法和建议。

Investigation into False Accounting Information, Reflection and an Analysis

This paper oppugns the degree of false accounting information and the moral and interest-motivated factors that caused it on the basis of materials about some false accounting information in China and America and others' research results. The paper analyzes the questionnaire survey of the situation of accounting regulations in some regions of Shanghai and Zhejiang and puts forward some suggestions.