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一、引言“9·11什么都没有改变,而安然改变了一切”!这是美国著名经济学家克鲁格曼向人们提出的警示,它揭示了美国上市公司一系列的财务欺诈对美国投资者的信心和美国资本市场的打击要比9·11 恐怖事件造成的后果严重得多。安然事件以及国际五大会计公司之一的安达信会计公司的破产对我国的资本市场也同样产生了巨大的冲击。我国自股票市场建立以来,会计信息失真现象一直是社会各界广泛关注的问题,会计信息失真的成因是什么,如何解释和治理会计信
I. INTRODUCTION “There was no change in September 11, and Enron changed everything.” This is a warning from Krugman, a well-known American economist, revealing that a series of financial frauds in US public companies have made a dent in U.S. investment The confidence of the United States and the blow in the United States capital markets are much more serious than the consequences of the September 11 terrorist attacks. Enron and the bankruptcy of Arthur Andersen’s accounting firm, one of the five largest international accounting firms, have also had a huge impact on China’s capital market. Since China’s stock market was established, the distortion of accounting information has been a widespread concern in the society. What is the cause of accounting information distortion? How to explain and manage the accounting letter?