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我国上市公司虚假财务报告民事诉讼不太乐观,主要表现为虚假财务报告认定难、责任主体过错认定难、因果关系认定难、损害事实认定难。要使上市公司虚假财务报告民事责任认定难顺利解决,笔者认为,必须借鉴美国的经验引入法务会计进行诉讼支持。本文界定了法务会计的含义,并从虚假财务报告的认定、责任主体过错的认定、投资损失的计算、因果关系的证明四个方面探讨了法务会计在上市公司虚假财务报告民事诉讼中的支持作用。
China’s listed companies false financial report of civil litigation is not optimistic, mainly for the fraudulent financial report finds it difficult to identify the fault of the main responsibility for the fault, the causal relationship identified as difficult to determine the damage facts. In order to make it difficult for listed companies to find civil liability for false financial statements, the author believes that we must learn from the experience of the United States and introduce forensic accounting for litigation support. This article defines the meaning of forensic accounting, and discusses the supporting role of forensic accounting in the civil litigation of listed companies in the fictitious financial report from the following four aspects: the identification of false financial reports, the identification of the fault of principal, the calculation of investment losses, and the proof of causation .