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在竞争日益激烈的市场环境中,有些企业因经营环境恶化,可能会为了生存而发布虚假信息,误导投资者。这时市场经济秩序就会发生紊乱,需要监管部门对企业进行监管。而监管离不开对企业的财务状况进行分析,并通过分析,遏制企业编制虚假财务报表误导投资者和债权人的行为。
In the increasingly competitive market environment, some enterprises may release false information in order to survive because of the deteriorating business environment, thus misleading investors. At this time, the order of the market economy will be disrupted and regulators will be required to supervise the enterprises. The supervision is inseparable from the analysis of the financial status of enterprises, and through analysis, curb the preparation of false financial statements of enterprises misleading investors and creditors.