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随着我国证券市场的发展,市场已开始由“脱离业绩炒个股”的状态向注重公司业绩的投资理念转变,投资者会越来越关注公司披露的会计信息。因此,会计信息的失真将误导投资者的决策,从而损害证券市场的资源优化配置功能。虽然近年来我国财会界乃至整个经济界对会计信息失真的原因和解决办法从各个层面做了分析研究,并提出了多种应对措施,但就总体而言,会计信息失真的状况尚未从根本上得到遏制。
With the development of China’s securities market, the market has begun to shift from the state of “breaking away from the performance of speculative stocks” to the investment philosophy of paying attention to the performance of the company. Investors will pay more and more attention to the accounting information disclosed by the company. Therefore, the distortion of accounting information will mislead investors’ decisions, thus undermining the optimal allocation of resources in securities market. Although in recent years China’s accounting sector and even the entire economic community on accounting information distortion causes and solutions to do from all levels of analysis and research, and put forward a variety of response measures, but overall, the status of accounting information distortion has not fundamentally Get containment.