伴随着世界各国经济的快速发展,近年来,经济领域内的各类舞弊案件也日益增多,涉案金额越来越大,舞弊方式日趋隐蔽和复杂。与此同时,人们对公司披露的会计信息质量大为不满,因虚假会计信息披露而导致投资人遭受损失的法律诉讼不断出现。对于 With the rapid economic development in various countries in the world, various forms of fraud in the economic field have also been increasing in recent years. The amount of fraud involved has been increasing and the methods of fraud have become increasingly concealed and complicated. At the same time, people are greatly dissatisfied with the quality of the accounting information disclosed by the Company, and legal proceedings that the investors suffered losses due to the disclosure of false accounting information continue to emerge. for