摘要:隨著資本市場的飛速發展，被稱為“資本市場的血液”的會計信息顯得日益重要。會計信息的真實性也越來越被重視，會計信息披露機制也在為適應需求而不斷的被改進。經濟全球化發展進程的加快也使得中國的會計信息披露制度加快了向國際制度靠攏的腳步。但是近年來國內外關于會計信息造假的案件依舊層出不窮，甚至有愈演愈烈的趨勢，而且其中的造假環節以及造假手段引人深思。針對這些問題，本文由會計信息披露意義等方面著手，分析了目前我國上市公司會計信息真實性的問題，并就這些問題引發了思考從而提出一些對策以及建議。

關鍵詞：會計信息，真實性，會計信息披露，對策

Abstract:Whit the rapid development of the capital markets, accounting information which is known as the “blood of capital market” becomes more and more important. The authenticity of accounting information has been paid more and more attention, accounting information disclosure mechanism to adapt to the needs of and continuously be improved. Development of economic globalization makes the Chinese accounting information disclosure system to speed up the international system to move closer to the pace. But in recent years at home and abroad on the accounting information fraud cases still emerge in an endless stream, and even intensified the trend, but also one of the fraud and fraud means thought-provoking link. Aiming at these problems, this article from the accounting information disclosed significant aspects, analysis of China’s listed company accounting information authenticity problem, and these problems caused the thinking to put forward some countermeasures and suggestions.

Key words：Accounting information, Accounting information disclosure, countermeasures

　　　會計信息的真實性問題是我國面臨的一個大課題。本文從多方面詳細分析了會計信息真實性的問題及會計信息的要求、標準。探究會計信息真實性問題的根源，分析和研究會計信息不真實的主客觀原因和治理我國會計信息真實性的問題。對于處轉型期間的我國市場經濟的發展，會計信息虛假的危害是災難性的，對這種現象有針對性地提出了治理會計信息不真實的一些建議和對策。這些建議從一定程度上來說都屬于對會計信息進行管制的范疇。所以，我國應加強《會計法》和法律制度的建設，加大執法力度，健全和完善會計監督體系。