随着经济的不断发展,企业的经济活动越来越多样,而企业的会计丑闻经常发生,这引起了人们对资本市场会计信息真实性的考量。对其原因进行分析,很多情况下,是企业为了自身的经济利益而进行了盈余管理的会计操作。这样的行为会误导投资者从而影响其决策,还会在某种程度上扰乱市场经济秩序,对市场资源的优化配置不利。近年来,随着会计制度的不断完善,人们权利意识的不断增强,企业的社会责任越来越受到人们的重视,这也是企业不断努力的方向。 With the constant development of economy, the economic activities of enterprises are more and more diversified, and the accounting scandals often occur in enterprises, which causes people to consider the authenticity of accounting information in capital markets. Analysis of its causes, in many cases, is the accounting operation of earnings management conducted by enterprises for their own economic interests. Such behavior will mislead investors and thus affect their decision-making, but will also disturb the order of the market economy to a certain extent and adversely affect the optimal allocation of market resources. In recent years, as the accounting system continues to improve, people’s awareness of the rights continue to increase, corporate social responsibility is more and more people’s attention, which is the direction of business efforts.