上市公司会计舞弊是中国证券市场的毒瘤。如何识别虚假财务信息、揭露上市公司的会计舞弊,是完善和促进证券市场发展、保护中小投资者利益的具有现实意义的研究课题。下面便从解读财务报告的角度来谈主要应把握的几个问题。 Accounting fraud in listed companies is a cancer in China’s securities market. How to identify the false financial information and expose the accounting fraud of listed companies is an important research topic to perfect and promote the development of securities market and protect the interests of small and medium-sized investors. Here are some key issues to be grasped from the perspective of interpretation of financial reports.