证券市场虚假会计陈述研究

The Research on False Fiscal Presentations of the Stock Market

在我国证券市场上,经注册会计师审计的上市公司财务会计报表时有出现虚假陈述,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。本文依据《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》对虚假会计陈述给投资者造成的损失进行认定,并进而讨论了为其审计的注册会计师应承担的法律责任。

In the stock market false fiscal presentations of listed companies audited by certified accountants have violated the principle of keeping fair,open and just and made great loss to investors.This article takes cognizance of the investors,loss by false fiscal presentations on the basis of 'Regulations of the Supreme Court on Civil Compensation for False Fiscal Presentations in the Stock Marke'and further discusses legal responsibilities of the certified accountants audited for the listed companies.