随着资本市场的发展,人们对上市公司会计信息披露的关注程度与日俱增,并对会计信息质量提出了越来越高的要求。然而我国上市公司披露的会计信息质量并不令人满意,普遍存在会计信息失真、披露不及时、不充分现象。会计信息失真已成为我国社会经济和证券市场发展的隐患。一、会计 With the development of capital market, people pay more and more attention to the accounting information disclosure of listed companies, and put forward higher and higher requirements on the quality of accounting information. However, the quality of accounting information disclosed by the listed companies in our country is unsatisfactory, there is a widespread distortion of accounting information, the disclosure is not timely and not sufficient. The distortion of accounting information has become the hidden danger of the development of social economy and stock market in our country. First, accounting