上市公司向社会公众公布财务报表是其法定义务。财务报表应该真实反映上市公司的业绩,因为上市公司业绩直接关系到投资者的经济利益。然而,一些上市公司大股东通过操纵董事会,隐瞒事实真相,弄虚作假,向社会公众公布虚假财务报表,欺骗中小投资者。上市公司在财务报表中弄虚作假的目的在于：谋取私 Listed companies to the public public financial statements is its statutory obligations. Financial statements should truly reflect the performance of listed companies, because the performance of listed companies directly related to the economic interests of investors. However, some large shareholders of listed companies deceive small and medium-sized investors by manipulating the board of directors, hiding the truth from facts, making false statements, publishing false financial statements to the general public. The purpose of listed companies fraud in the financial statements is: to seek personal gain