随着我国市场经济的完善和证券市场的进一步开放 ,股份制企业越来越多 ,并在国内上市 ,发行股票筹集资金。因上市公司投资者多 ,公众对上市公司的会计信息的要求远远高于其他非上市公司。因此 ,对提高会计信息质量、保证会计信息的可靠性、提高会计信息的透明度有了更高的要求 With the improvement of China’s market economy and the further opening up of the securities market, more and more share-holding enterprises are listed in the Mainland and issue shares to raise funds. Due to the large number of investors in the listed companies, the public demand for accounting information of listed companies is much higher than that of other non-listed companies. Therefore, there is a higher demand for improving the quality of accounting information, ensuring the reliability of accounting information and improving the transparency of accounting information