近年来,被称为“全球性”问题的财务信息虚假问题一直困扰着会计界,特别是由此引发的法律纠纷中有关法律与会计相交叉的一些问题,正在成为会计界与法律界探讨的焦点。这些因财务信息虚假披露所引发的法律纠纷,不仅涉及相当复杂的会计专业问题,有很强的专业性,而且在某些方面超 In recent years, the false issue of financial information, known as the “global” issue, has plagued the accounting profession. In particular, some legal and accounting disputes arising from legal disputes have become problems for the accounting profession and the legal profession focus. These legal disputes arising from the false disclosure of financial information involve not only quite complicated accounting professional issues, but also high professionalism and, in some aspects,