Especially the unpunctuality,inadequacy and even falsehood in accounting information have made the information users quite unsatisfied with the quality of financial information.

• 当前,我国证券市场的信息披露,还存在许多问题,尤其是会计信息的不及时、不充分,甚至故意弄虚作假,令信息使用者对财务信息的质量很不满意。