真实性是对会计报告的基本要求,尤其是上市公司的会计信息,更是投资者做出投资决策的最主要依据,然而目前我国上市公司会计报告失真的问题相当严重。虚假的会计报告扰乱了证券市场的正常秩序,损害了投资者的合法利益。 Authenticity is the basic requirement of accounting reports, especially the accounting information of listed companies, which is the most important basis for investors to make investment decisions. However, the problem of distortion of accounting reports of listed companies in our country is very serious. False accounting reports disrupt the normal order of securities markets and undermine the legitimate interests of investors.