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众所周之,任何一个规范、成熟的资本市场环境并不是一蹴而就的,我们不能期望在短期内解决会计舞弊、会计信息失真问题的发生。很多会计信息的使用者都不能够精确地辨别、分析出上市公司发布的会计信息的真实性。而会计舞弊、会计信息失真现象的出现不仅给我国国民经济的发展造成了影响,更对我国的投资者的正常投资造成了严重的损失。本文将就会计环境对会计信息的失真造成的影响进行分析。
All in all, any normative and mature capital market environment can not be expected to be solved overnight. We can not expect to solve the problems of accounting fraud and accounting information distortion in a short period of time. Many users of accounting information are not able to accurately identify and analyze the authenticity of accounting information issued by listed companies. However, the appearance of accounting fraud and distortion of accounting information not only has an impact on the development of our national economy, but also causes serious losses to the normal investment of our country’s investors. This article will analyze the impact of accounting environment on the distortion of accounting information.