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随着我国证券市场的发展,不少上市公司为了自己的利益最大化,甘冒风险进行会计造假,提供虚假的会计信息,严重的损害了广大投资者的合法权益,并使得社会遭受到了极大的损失,阻碍了证券市场的健康发展。要解决会计造假现象已迫在眉睫,对会计舞弊的原因进行深入透彻的分析,并找出相应的对策,为证券市场的健康发展和保障投资者的合法权益具有重要的意义。
With the development of China’s securities market, many listed companies seek to maximize the benefits of their own, take the risk of accounting fraud, provide false accounting information, a serious damage to the legitimate rights and interests of investors, and make the community suffered great Of the losses, hinder the healthy development of the stock market. It is imminent to solve the problem of accounting fraud. It is of great importance to carry out a thorough and thorough analysis of the causes of accounting fraud and to find corresponding countermeasures. It is of great significance for the healthy development of the securities market and the protection of the legitimate rights and interests of investors.