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我国上市公司的会计造假现象屡禁不止，甚至可以用“造假成风”形容。业内人士普遍认为上市公司会计造假泛滥是制度缺陷使然，如股权结构的分裂（流通股上市、非流通股不能上市）、公司治理结构存在缺陷（一股独大）、注册会计师审计丧失独立性等。前事不忘，后事之师，笔者对
The phenomenon of accounting fraud in listed companies in our country has been repeatedly banned, and even can be described as “fraud into a style”. The industry generally believe that the proliferation of accounting fraud in listed companies is a flaw in the system, such as the split ownership structure (listed shares outstanding, non-tradable shares can not be listed), the corporate governance structure is flawed (a dominant), CPA audit loss of independence . Former did not forget, funeral division, the author right