一、我国上市公司会计信息披露存在的问题1.会计信息失真。企业管理当局出于经营管理上的特殊目的,蓄意歪曲或不愿披露详细、真实的信息;低估损失,高估收益,使得上市公司财务信息不够真实。再者,上市公司运用不恰当的会计处理办法,提供带有明显误导性的财务 First, China’s listed companies accounting information disclosure problems 1. Accounting information distortion. For management-specific purposes, the enterprise management deliberately distorts or refuses to disclose detailed and true information; underestimates the losses and overestimates the profits, making the financial information of the listed company not real enough. Moreover, listed companies use improper accounting treatment to provide with obviously misleading financial