Liability For False Accounting Information Of Listed Companies

With the establishment of market economy and improvement of securities market as a driving force in economic development and the role of funders increasingly significant, but the proliferation of false accounting information of listed companies leaving the legitimate rights and interests of the majority of investors suffered losses of repeated problems. Main reason is that China's stock market has not yet established the basic legal liability system. In order to protect the legitimate rights and interests of investors and. maintain the good order of the securities market, protect the national economy healthy and orderly development, it must carefully analyze and study the stock market of false accounting information related to legal liability issues, and gradually establish and improve China's securities market, the legal liability systemThis paper is divided into five parts:PartⅠ, preface, introduction of this article the background, purpose, research status, and the research contents and research significance; second part of the false accounting information of listed companies the relevant theory, the part introduces the accounting information, the hazards of false accounting information, legal liability, and accounting information disclosure of listed companies based on the theory in detail, including the management accounting information disclosure of listed companies content, meaning and effect. The third part, occurred in the Chinese stock market because of some typical false accounting information into the serious consequences of the case studies.Such as:Joan source of false statements, illegal disclosure of case; collapse Yinguangxia fraud works, hit the capital market case. Depth study of these cases of false accounting information of listed companies publish the background, motives, means, consequences and responsibilities, disclosure of accounting information of listed companies reveal problems providing false accounting information of listed companies in the form of their causes. The fourth part, on the false accounting information of listed companies from liability to an overview of the current situation, and for its current problems, to improve false accounting information of listed companies from liability measures. The fifth part, the conclusion, through the mature capital markets of foreign experiences and lessons learned on how listed companies in China to prevent the publication of false accounting information summarizes the results of their research, and to take appropriate preventive measures, this section is a part of the final text is the focus and the end where the full text.