近几年我国证券市场飞速发展,上市公司的数量增加很快,财务披露的问题使投资者根据失实的财务信息做出错误的判断和决策,而且误导政府等监管部门,使其不能及时发现、防范和化解企业集团和金融机构的财务风险,也加大了注册会计师的审计风险。本文呼吁建立高质量会计准则、健全会计信息披露的规制,尤为重要的是要不断提高投资者鉴别、使用会计信息的能力。 In recent years, the rapid development of China’s securities market, the number of listed companies increased rapidly, the issue of financial disclosure to investors based on false financial information to make wrong judgments and decisions, but also misled the government and other regulatory agencies so that they can not be found in time, Preventing and resolving the financial risks of enterprise groups and financial institutions also increases the auditing risk of certified public accountants. This article calls for the establishment of high-quality accounting standards, improve the accounting information disclosure regulation, it is especially important to continuously improve the ability of investors to identify and use accounting information.