在我国社会主义市场经济发展过程中,资本市场迅猛发展,上市公司作为一种重要的经济利益主体在国民经济中的地位日益重要。但是,大多上市公司在追求自身经济利益的同时,也暴露出许多问题,表现在会计工作上就是会计信息披露弄虚作假、违规违纪,造成会计信息失真,严重影响了投资者 In the process of socialist market economy in our country, the capital market develops rapidly, and the listed company as an important economic interest is playing an increasingly important role in the national economy. However, most of the listed companies, while pursuing their own economic interests, have also exposed many problems. They are manifested in the fact that accounting information is fraud and violation of accounting information, causing distortion of accounting information and seriously affecting investors