为社会提供真实可靠的会计信息是企业管理者和中国注册会计师最基本的道德要求。但是 ,我国目前会计信息质量令人堪忧 ,本文仅就上市公司会计信息失真的原因作一些探讨。一、上市公司粉饰会计报告一些上市公司可能从其改组上市的模似会计报表 ,到上市以后的定期报告都存在虚假 To provide real and reliable accounting information for the community is the most basic ethical requirement for business managers and Chinese certified public accountants. However, the quality of accounting information in our country is worrying. This article only discusses some reasons for the distortion of accounting information in listed companies. First, the listed companies whitewashing accounting reports Some listed companies may be listed from the restructuring of the analogy of accounting statements, to the regular reports after the listing there are false