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上市公司财务会计报表屡屡出现虚假会计陈述,这严重破坏了证券市场的“三公”原则,给广大投资者的利益造成巨大损失。研究指出信息披露中主要存在的虚假会计陈述,并进而明确应承担的法律责任。
Financial accounting reports of listed companies often appear false accounting statements, which seriously undermined the “three public” principle of the securities market, causing huge losses to the interests of investors. The research points out the false accounting statements that mainly exist in the information disclosure, and then clarifies the legal responsibilities that should be assumed.