上市公司存在着信息不对称而引起信息失真,必然要求进行信息披露。随着一些上市公司舞弊案的查处与披露,会计信息失真问题已成为证券市场无法回避的焦点之一。信息技术的日益先进,也将为会计信息披露多种计量基础进行编报并增加预测性数据创造可能。 Listed companies have information asymmetry caused by information distortion, will inevitably require information disclosure. With the fraud investigation and disclosure of some listed companies, the problem of accounting information distortion has become one of the unavoidable focuses of the securities market. The increasingly advanced information technology will also create a variety of measurement basis for accounting information disclosure and increase the possibility of predictive data creation.