摘要:近些年來，會計信息失真問題在各行各業中時有發生，其現象已成為立法機關、政府、投資者、社會公眾以及會計界人士關注的一個熱點問題。隨著經濟全球化和我國股市的不斷發展和完善，會計信息已成為人們經濟生活中不可或缺的一部分。上市公司作為證券市場的“基石”，其會計信息已經成為證券市場投資者、債權人及其他公司利益相關者進行經濟決策的重要依據，同時也是國家進行宏觀經濟調控的重要依據。所以，上市公司會計信息的質量會直接影響到證券市場乃至整個市場經濟健康、有序的發展。

　　　然而，目前會計信息失真日益嚴重，不僅直接侵害國家利益，擾亂國家經濟秩序，導致宏觀經濟決策紊亂，而且加劇了整個社會的誠信危機。針對于此，本文以我國上市公司為研究對象，借鑒國內外經濟專家、學者研究成果的基礎上，運用理論研究和實證研究相結合的方法，進行比較分析，注重實際案例的剖析。從解決會計信息失真這一問題出發，通過分析會計信息失真的表現、危害，探究上市公司會計信息失真的深層次原因，尋求治理會計信息失真的有效途徑，從而實現對會計信息失真的有效防治，提高會計信息的質量，穩定證券市場并優化投資環境，減少投資失誤。

關鍵詞:  上市公司；會計信息失真；原因；對策

Abstract:In recent years, the problem of accounting information distortion in commercial circles have occurred, the phenomenon has become a legislature, government, investor, public as well as the accounting profession is a focus of attention of the problem. Along with the economic globalization and the development of stock market and perfect, the accounting information has become people in the economic life of an indispensable part. Listed companies of the securities market as the" cornerstone", the accounting information has become a stock market investors, creditors and other stakeholders are the important basis with decision-making economy, but also the national macroeconomic regulation and control of the important basis. Therefore, listed companies' accounting information quality will directly affect the securities market and the whole market economy health, orderly development.

　　　 However, the current accounting information distortion is increasingly serious, not only directly against the interests of the state, disturbs the national economic order, cause macroscopical economy decision-making disorders, and intensified the entire social credit crisis. In this article, based on the listed companies in China as the research object, draw lessons from domestic and international economic experts, scholars on the basis of research results, by using theoretical research and empirical research methods, comparative analysis, focus on the analysis of actual cases. From solving the accounting information distortion of the issue, through the analysis of the accounting information distortion performance, harm, exploring the accounting information distortion of listed company of the deep-seated reasons, to seek the effective way to control the distortion of accounting information, thus realizes to the distortion of accounting information and effective control, to improve the quality of accounting information, the stability of the stock market and optimize the investment environment, reduce investment error.

Key Words：Listed company；accounting information distortion；reason； countermeasure

　　　目前，會計信息失真日益嚴重，不僅直接侵害國家利益，擾亂國家經濟秩序，導致宏觀經濟決策紊亂，而且加劇了整個社會的誠信危機。本論文研究的重點是上市公司會計信息失真帶來的思考，其中包括上市公司會計信息失真帶來的危害以及應對這種危害的對策。本文通過對會計信息失真的類型、原因及其危害做出綜合分析，并提出相應的對策，以促進會計信息失真問題的綜合治理。