本文在新构建的会计信息质量评价标准的基础上，较客观、全面的界定了会计信息失真的含义。
Based on the accounting information quality criteria, the paper objectively and comprehensively defines the meaning of accounting information falsity.
上市公司会计信息质量的高低会直接影响证券分析师的盈利预测行为，进而影响投资者对公司的评价。
Accounting quality of listed companies will directly affect analysts' earnings forecasts behavior, and then affect investors' evaluations on the companies.
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