Study On The Disclosure Of False Financial Reports Of Listed Companies

Publishing financial reports is an inevitable liability of listed companies. Investors can makes correct choice on the base of unsuspected financial statements, which is a bridge lines between listed companies and investors. However, some of listed companies, which put their own interests on the nation, society and all of investors' interests, publish false financial statements and disturb seriously the stock market's rules, as well as hinder the stock market give full play. So supervising listed companies' behaves of publishing false reports hardly will be useful to developing stock marker, as well as improving whole listed companies' qulity.The true financial reports can accurately reflect companies values, meanwhile, values investment is the developing direction of our stock market. This thesis, using the basis theories of Economics and Accounting, taking question research method and example research method, first interpreted clearly the importance of listed companies publishing, true financial reports, then, listed some kinds of forms of listed companies publishing false financial reports by a lot of evidences, furthermore, analysed the stem that the false reports be published, and at the end, withdrew some useful method and step to solve false accounting information. What we should do is to improve the quality of listed companies' financial reports, to retrieve public investors' confidence to stock market, to promote stock market fast and health growing, and to do a great contribution to our nation's economic construction.As we know now, stock market is being surrounded by escaping atmosphere, so reforming is no time to wait. More early we solve the false reports question of listed companies, more benefit to stock market.