一、提供虚假财会报告行为的刑法调整 根据刑法第一百六十一条的规定，公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告，严重损害股东或者其他人利益的行为，应以提供虚假财会报告罪论处。构成提供虚假财会报告罪行为的基本特征如下： （一）提供虚假财会报 I. Adjustment of Criminal Law to Provide False Accounting Report According to the provisions of Article 161 of the Criminal Law, the Company provides shareholders and the general public with financial accounting reports that are false or conceal important facts and seriously damage the interests of shareholders or other individuals. Should provide false accounting report crime. The basic features that constitute the offense of providing false accounting reports are as follows: (1) Provision of false accounting reports