财务信息披露的失真性是目前上市公司信息披露中最为严重和危害最大的问题。本文以中山证券有限责任公司的虚假财务信息事件为例,针对目前上市公司及证券市场出现的一系列问题及表现,从各个层面分析上市公司虚假财务信息的成因,从而针对这些问题提出我国证券市场改进、优化的几点建议。 The distortion of financial information disclosure is the most serious and harmful issue in the information disclosure of listed companies at present. This article takes the case of false financial information of Zhongshan Securities Co., Ltd. as an example. According to a series of problems and performance of listed companies and securities markets at present, this paper analyzes the causes of false financial information of listed companies at all levels, Improve, optimize a few suggestions.