本文介绍了我国上市公司财务造假现状、成因及其危害性,在此基础上分析了财务造假的民事责任的性质和构成要件,并对财务造假的民事责任主体和诉讼形式进行了系统分析,期望通过对财务造假民事赔偿责任主要问题进行研究,以期对对开展民事赔偿法律实践提供理论支持。 This article describes the status, causes and harms of financial falsification of listed companies in China. On this basis, it analyzes the nature and constitutional elements of civil liability for financial falsification, and systematically analyzes the civil responsibilities and litigation forms of financial falsification. Through the study of the main issues of civil compensation for financial fraud, it is expected to provide theoretical support for the implementation of civil compensation legal practice.