股市中一些上市公司任意操纵利润,关联交易肆无忌惮,造成会计信息严重失真。这些案件被媒体曝光后,引起了社会普遍对会计监督的质疑,尤其引起中外投资者、证券人士的关注。会计监督形同虚设, 财务监督乏力,到底会计监督的功能跑到哪去了呢? Some listed companies in the stock market arbitrarily manipulate profits, associated transactions unscrupulous, resulting in serious distortion of accounting information. After these cases were exposed by the media, they aroused widespread public concern over accounting supervision. In particular, they attracted the attention of Chinese and foreign investors and securities dealers. Accounting supervision is ineffective, financial supervision is weak, in the end the function of accounting supervision where to go?