A Study On The Legal Regulation Of Accounting Fraud In Listed Companies

With the rapid economic development, more and more listed company rise.Thephenomenon of the accounting fraud in the listed company is massively expanding andspreading, which brings too much immeasurable harm and damage to our economic life. Since there was securities market in America, the case of Enron Company became the most sensational things. Not long after that, the World Com broke this record again. At the same time, the listed company in our country, such as Field management fraud,Eastern boiler management fraud, Abandonment management fraud, Dahl accounting fraud and so on. More and more accounting fraud performed in our country. The accounting fraud of listed company, not only affect investors to make correct investment decisions, but also weaken the functional configuration of market resource,.Under such historical background, all the academic communities in the world are accelerating research. They need to know how to control the accounting fraud more effectively. In the development of our market economy, Chinese capita I markets become more and more important, which requests growing quality of listed Company and accounting information. So, how to increase the ability of feedback, identify and explain account Ing information becomes the urgent question that need to solve in now adays society. In this thesis, first, through using standard methodology, empirical research and literature methodology to define the basic reason of the accounting fraud in the listed Company. Then, use specific situation from a legal perspective to explain some questions of the legal system in listed company, which contains the current supervisory situation of information disclosure, legal system of accounting fraud and the analysis of their defects.At last, base on the series analysis and research, mainly use the laws of criminal responsibility and civil responsibility to improve. Some opinions are put forward to about the self-governance if internal and external company and some advices to perfect our legal system of accounting fraud in our country.