会计信息虚假陈述重大事件研究述评

The Study of the Great Events of Account Information False Statement

会计学、审计学、法学对会计信息虚假陈述重大事件的认定虽然侧重点有所不同,但基本的认定标准有二:即“投资者决策”标准和“股价重大影响”标准。在司法实践中,恰当的方式是将两种标准结合起来综合运用。认定的方式既可采用定义式,也可采用列举式,两者各有优缺点,因此应取长补短,两者并举。

Although accounting,audit and law have different emphases of the great events of account information false statement,but the basic maintain standards are the standard of″investment decision making″and the standard of″huge effect of stock price″.In the practice of law,the right way is to use the combination of two standards.The maintain model can be definition model or enumeration model,and the two models have different strong points and weaknesses,so we should use the two models together and learn form other's strong points to one's weaknesses.