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近几年来,我国证券市场取得了长足的发展,但会计造假案件的揭露也是层出不穷。为什么上市公司财务造假或故意隐瞒重要信息会一而再、再而三地出现?相关法律为什么没有应有的威慑力?究其原因.主要是因为上市公司内部治理结构缺乏虚假信息产生的制衡机制.外部审计机构存在严重失职现象,追究上市公司披露虚假信息的法律责任乏力。本文尝试从法律责任的角度探讨治理上市公司披露虚假信息选种恶意行为。
In recent years, China’s securities market has made great strides, but the disclosure of accounting fraud cases is also emerging one after another. Why listed companies financial fraud or intentional concealment of important information will appear again and again? Why the relevant laws do not have the deterrent? The reason is mainly because the internal governance structure of listed companies lack of false information arising from the checks and balances mechanism There is a serious dereliction of duty in the external auditing agencies, and the lawsuit about the disclosure of false information by listed companies is weak. This article tries to discuss how to deal with malicious acts of listed companies in disclosure of false information by legal liability.