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《财经》杂志一篇题目为《揭开银广夏陷阱》的文章以大量的数据和调查掀开了银广夏绩优股的面纱,由此引发了继琼民源、红光股份、大庆联谊、东方锅炉、康赛股份之后的又一波关于中国上市公司和证券市场的深层思考。作为会计界同仁,眼见像“银广夏”这样的上市公司,借会计报告披露虚假信息,引来包括广大投资者等各界的公愤,谁不痛心,谁不心焦!在上述事件中,透过各方面会计给我们带来了那么多的“不可理解”和“问题”:
An article by Caijing magazine, “Uncovering the Trap of Silver Guangxia,” opened the veil of silver Guangxia Xiajiu Unit with a large amount of data and investigation. As a result, following the success of Qiong Minyuan, Hongguangfen, Daqing, Oriental Boiler, Kang Sai shares after another wave of China’s listed companies and securities markets in-depth thinking. As a colleague in the accounting field, seeing listed companies like “Silver Guangxia” disclosed false information by means of accounting reports and attracted people’s indignation, including investors, from all walks of life who are not distressed and who are not inattentive. In the above incident, All kinds of accounting brought us so many “incomprehensible” and “problems”: