上市公司的会计信息披露违规问题伴随证券市场发展一直严重存在,损害了投资者利益,极大地影响了证券市场在优化资源配置、筹集社会资金、促进经济结构合理调整等多方面发挥更为积极的作用。西方国家历史上在上市公司财务丑闻发生后,采取了一系列规范会计信息披露的法律措施,加重了虚假会计信息披露责任。而我国由于公司立法起步较晚,会计信息披露的法律制度尚在不断健全中发展和完善,难免存在一些体制性的薄弱环节,使得上市公司会计造假行为屡禁不止。因此,本文将对此进行一些研究和探讨。 The problem of non-compliance with the disclosure of accounting information of listed companies has been accompanied by the serious existence of the securities market, which has damaged the interests of investors and greatly affected the securities market to play a more active role in optimizing the allocation of resources, raising social funds and promoting the rational adjustment of economic structure effect. Historically, western countries took a series of legal measures to regulate the disclosure of accounting information after the financial scandals of listed companies occurred, aggravating the responsibility of disclosure of false accounting information. However, due to the late start of corporate legislation in our country, the legal system of accounting information disclosure is still being developed and perfected. There are some institutional weaknesses that inevitably exist, which makes the accounting fraud of listed companies repeated. Therefore, this article will conduct some research and discussion.