上市公司的发展历程伴随着财务欺诈和舞弊行为的不时侵扰,投资者承受着巨大的经济损失。每届此时,要求政府强化会计监管的呼声便一浪高过一浪。政府在顺应民意的旗号下,在强化自身权力的利益诱惑下,不断强化着自身对会计信息的监管,但会计信息质量状况却始终没有得到根本性的改 The history of listed companies accompanied by financial fraud and fraud from time to time intrusion, investors bear the huge economic losses. At this time of every session, the call for the government to intensify the accounting supervision has been wave after wave. Under the slogan of conforming to public opinion, under the temptation of strengthening the interests of its own power, the government continuously strengthened its own supervision of accounting information, but the quality of accounting information has not been fundamentally changed