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近年来,随着国内资本市场的不断发展,相关部门的监管力度也不断加强,上市公司会计信息失真的情况被披露得也越来越多。上市公司会计舞弊现象已经引起了各方人士的强烈关注,成为一个备受关注的社会问题。
In recent years, with the continuous development of the domestic capital market, the supervision of the relevant departments has also been strengthened. The distortion of the accounting information of listed companies has been disclosed more and more. The accounting fraud of listed companies has aroused the strong concern of all parties and has become a social issue of great concern.