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近年来,上市公司会计信息的失真程度之深、范围之广、危害之大十分令人担忧。尽管相关部门采取了一定措施以遏制问题的进一步恶化,但是有关资料表明我国企业会计信息失真问题仍然十分严重。事实上,中国证监会成立9年来对上市公司作出的处罚,50％以上是因为会计账务的虚假。从最近查处的“银广厦事件”可以看出,上市公司会计信息失真已经到了何等严重的地步。本文
In recent years, listed companies accounting information distortion depth, a wide range of hazards is very alarming. Although the relevant departments have taken certain measures to curb the further deterioration of the issue, but the information shows that the problem of accounting information distortion in China’s enterprises is still very serious. In fact, more than 50% of the penalties imposed on listed companies by China Securities Regulatory Commission over the past nine years were due to the false accounting. From the recent investigation of the “Silver House incident,” we can see that listed companies accounting information distortion has come to what extent. This article