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在我国,上市公司作为现代企业制度的典型形式,在分散风险、筹集资本以及增加投资的流动性等方面具有其他企业组织形态无法相比的优势,它的经营管理活动与人们的生活息息相关,对社会经济的进步与发展有着十分重大的影响。它对外发布的财务会计报告是社会公众对上市公司经营管理品质好坏作出判断的重要依据,也是投资者对上市公司作出投资的决策依据。由此可见,上市公司财务会计报告及其相关文件有着较大的社会影响力。不真实的财务会计报告,不仅仅影响会计信息使
In our country, as a typical form of modern enterprise system, listed companies have the advantage that other forms of organization can not be compared in terms of risk diversion, capital raising and investment liquidity. Its management activities are closely related to people’s lives. Socio-economic progress and development have a very significant impact. The financial accounting report released by the public is an important basis for the public to make judgments on the quality of the management of listed companies. It is also the basis for investors to make decisions on the investments made by listed companies. Thus, the financial reports of listed companies and related documents have a greater social influence. Untrue financial accounting reports, not only affect the accounting information