False Accounting Information Of Listed Companies Legal Regulation

The listed company is the place of the separation and reunion ground of information. The core foundation that insures the listed company and the securities market to conduct normally and effectively is a set of valid information disclosure system. In the securities market, the importance of accounting information is obvious, because the resources installment decision mainly depend on believable, concisely and apprehensible finance information (accounting information).However, the qualities of information provide by the listed companies is not high, especially the finance accounting information usually exists false, which has become a big trouble of the current listed companies. False accounting information has already got into very serious situation, as the most perfect of the market rule and the law system of the United States, it also continuously takes place the accounting scandal, which forces us to consider the reasons.So domestic and aboard scholars come up with solvents to measure false accounting information. Then they have been publishing a great deal of works, but these works almost come from the circles of accountant and economic. Compared with the warm discussion of the circles of accountant and economic, the jurisprudential circles are very desolate to research false accounting information.Therefore, this dissertation will discuss the false accounting information with all aspects from the jurisprudential circles.The dissertation has been divided into four parts:PartⅠ, introduces the fundamental theories of accounting information disclosure of the listed companies. It firstly illustrates and defines the related concepts of the accounting information disclosure of listed companies, then explains the history & development, theories, contents and significance of accounting information disclosure of the listed companies.PartⅡ, comes up with the issues of accounting information disclosure of listed companies at present, and analyses the forms of expression and the causes of the issues, Mainly points out that accounting information disclosure of listed companies untruly, insufficiently, and lately. Then it analyses with these issues from their forms of expression and reasons.PartⅢ, compares of anti-false accounting information legal system between China and foreign countries. This part is constituted of two parts. Part A introduces briefly the legislative achievements of developed countries in West (mainly UK and USA). Part B introduces legislative systems and current situation in China. The purpose of this part is to observe and compare the same and the difference between China and foreign countries so that we can learn some good systems and experience from foreign countries.PartⅣ, countermeasures of anti-false accounting information. As the last part, this part is the key of this dissertation. On the basis of above analysis and statements, this part establishes a legal system against false accounting information. This legal system consists of three parts. Part A, improves of anti-false accounting information legal system. Part B, prevents mechanism of false accounting information. Part C, introduces legal liability, and legal relief.