与美国成熟的资本市场相比,我国资本市场信息披露中存在的问题可能更加严重,近年来暴露出来的银广夏、东方电子、黎明股份、蓝田股份以及红光实业等会计造假案可谓触目惊心,财务报告的可信性遭遇空前的信任危机,市场投资者的信心受到沉重打击。安然事件的爆发,不仅促使美国会计职业界对财务报告体系进行了深入的反思,而且也 Compared with the mature capital market in the United States, the problems in China’s capital market information disclosure may be even more serious. In recent years, accounting fraud cases such as Yinangxia, Dongfang Electronics, Dawn, Lantian shares and Hongguang Industry have been shocking. The credibility of financial reports suffered an unprecedented crisis of trust and the confidence of market investors was hit hard. Enron incident broke out, not only prompted the American accounting profession on the financial reporting system conducted in-depth reflection, but also