证券市场的蓬勃发展，使得会计信息的重要性越来越突现。充分发挥股票市场正面功能，扼制其负面效应，皆有赖于会计信息披露。然而，在我国现有市场环境下，由于会计造假的收益远大于其造假成本，使得我国公司会计造假现象十分严重。笔者拟对此作以下分析。一、造假收益造假收 The vigorous development of the securities market makes the importance of accounting information more and more emergent. Give full play to the positive functions of the stock market to curb its negative effects, all depends on the accounting information disclosure. However, under the current market environment in our country, the accounting fraud in our country is very serious because the benefit of accounting fraud is far greater than the cost of counterfeiting. The author intends to make the following analysis. First, counterfeiting revenue fraud