题目：浅析紫光古汉企业虚假会计信息的产生及治理摘要会计信息披露是利益相关者了解上市公司会计信息与财务状况，进而合理做出决策的重要依据。会计信息披露中，可能存在一些虚假信息披露的情况，严重威胁会计信息披露质量，对于信息使用者的决策产生误导或干扰。正确认识虚假会计信息的形成原因，对其进行有效应对，是促进会计信息披露质量提升，规范市场发展的重要选择。本文在系统介绍相关研究背景、研究目的及意义、研究思路及方法，文献综述后。结合相关理论，介绍操控利润、关联交易、隐瞒重要事项，其他手段等虚假财务信息的类型，并分析虚假财务信息产生的内外部原因。结合紫光古汉企业的虚假财务信息的个案，对企业的虚假财务信息情况进行介绍，着重分析其虚假财务信息形成的原因，说明虚假财务信息危害。同时提出治理虚假财务信息问题的对策，以此作为借鉴来规范市场和强化监督，降低上市公司财务虚假信息发布的可能。关键词：会计信息披露，虚假财务信息危害，操纵利润，AbstractAccountinginformationdisclosureisanimportantbasisforstakeholderstounderstandaccountinginformationandfinancialstatusoflistedcompaniesandmakerationaldecisions.Intheaccountinginformationdisclosure,theremaybesomefalseinformationdisclosuresituation,whichseriouslythreatensthequalityofaccountinginformationdisclosure,whichmaymisleadorinterferewiththedecisionoftheinformationuser.Itisanimportantchoicetopromotethequalityofaccountinginformationdisclosureandstandardizethedevelopmentofthemarkettounderstandthecausesoffalseaccounting.Thispaperintroducestherelatedresearchbackground,researchpurposeandsignificance,researchideasandmethods,andreviewstheliterature.Combinedwithrelevanttheories,thispaperintroducesthetypesoffalsefinancialinformation,suchascontrollingprofit,relatedtransactions,hidingimportantmattersandothermeans,andanalyzestheinternalandexternalreasonsoffalsefinancialinformation.CombinedwiththecaseofthefalsefinancialinformationofZiguangGuhanenterprises,thispaperintroducesthefalsefinancialinformationofenterprises,analyzesthereasonoftheformationofthefalsefinancialinformation,andexplainstheharmofthefalsefinancialinformation.Atthesametime,itputsforwardsomecountermeasurestodealwiththeproblemoffalsefinancialinformation,whichcanbeusedasareferencetostandardizethemarketandstrengthenthesupervision,andreducethepossibilityoffinancialfalseinformationdistribution.KeyWords：DisclosureofaccountinginformationFakefinancialinformationhazardProfitmanipulation目录摘要.........................................................................................................................................1Abstract....................................................................................................................................2一绪论....................................................................................................................................1（一）选题背景.......................................................................................................................1（二）选题目的.......................................................................................................................1（三）选题意义.......................................................................................................................2二会计信息概述.................................................................................................................2（一）会计信息的概念...........................................................................
