在市场经济条件下,尤其是随着证券市场的发展,上市公司财务造假的现象时有发生,财务报告日益成为了各方关注的焦点。如何使财务报表编制遵循客观、及时、重要、相关性的原则,有必要了解财务报表的作用、及产生虚假信息的原因和措施。 Under the conditions of market economy, especially with the development of securities market, the phenomena of financial fraud of listed companies have occurred from time to time, and the financial reports have increasingly become the focus of attention of all parties. How to make the preparation of financial statements follow the principle of objective, timely, important and relevant, it is necessary to understand the role of financial statements and the reasons for false information and measures.