对美国上市公司财务报告舞弊的法律责任分析

Analysis on the Legal Responsibility of the Fraudulent Practices in American Listed Companies' Financial Reports

根据美国有关会计控制方面的主要法律条款,分析了美国上市公司财务报告舞弊的法律责任,以期为完善我国相关法律、遏制会计信息失真“顽症”起到一定的参考作用。

Based on the main legal items concerning the accounting control in America, this paper analyzes on the legal responsibility of the fraudulent practices in American listed companies＇ financial reports, which can used for reference in perfecting our country＇ s relevant laws and inhibiting the accounting distortion.