There are companies that use various fraudulent means to lower the quality of information resulting in lack of objectivity and relevance. This, in turn, affects the creditability of accounting information to investors when they make investment decisions. 但是,我国会计信息披露的现状不容盲目乐观,证券市场中尚有一些公司利用各种舞弊手段人为降低会计信息质量,使其缺乏客观性和相关性,从而影响会计信息对投资者决策的可信度。