近年来，关于企业提供虚假财务会计报告的报道时常见诸于报端和有关媒体。特别是某些上市公司存在的问题更为严重，给广大投资者带来了很大的损失。为此，国务院于二年六月二十一日颁布了国务院 287号令，公布了《企业财务会计报告条例》，对企业提供的财务会计报告从制 In recent years, reports on the provision of fake financial and accounting reports by enterprises have often appeared in newspapers and related media. In particular, some listed companies have more serious problems, which have brought great losses to investors. To this end, the State Council promulgated Decree No. 287 of the State Council on June 21, 2002, promulgating the “Regulations on Financial and Accounting Reports for Enterprises”, and issued a report on the financial and accounting reports provided by the enterprises