进入21世纪以来,国内外会计舞弊及审计失败案件频频曝出,使得会计信息的质量问题已成为全球关注的焦点。投资者利用会计报表进行投资决策时,除了关注注册会计师的审计意见外,还可以通过分析会计报表项目间勾稽关系、财务比率、会计调整等方法,来判断公司管理当局对外披露会计信息的真实、可靠程度,主动规避投资风险。 Since the 21st century, there have been frequent reports of accounting fraud and audit failures at home and abroad, making the quality of accounting information a focus of global attention. Investors use accounting statements for investment decision-making, in addition to pay attention to the CPA’s audit opinion, but also by analyzing the relationship between the accounting statements, the financial ratio, accounting adjustments and other methods to determine the company’s management disclosure of external accounting information is true, Reliability, take the initiative to avoid investment risk.