众所周知,我国的上市公司绝大部分由国有企业改组上市或与国有企业有着极深渊源,而国有企业大面积的亏损也是不争的事实。显然,没有虚假会计信息的“帮助”,任何一个陷入困境的国有企业。是根本无法跨越上市“门槛”的。因此,为了上市,会计作假成了许多公司必要的程序。 As we all know, the vast majority of listed companies in China are restructured and listed by state-owned enterprises or have deep relationships with state-owned enterprises. The large-scale loss of state-owned enterprises is an indisputable fact. Obviously, there is no “help” for false accounting information, any of the state-owned enterprises in trouble. It is impossible to cross the “threshold” of listing. Therefore, in order to go public, accounting fraud has become a necessary procedure for many companies.