| 证券市场虚假会计陈述研究 |
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| 引用本文： | 历丽.证券市场虚假会计陈述研究[J].华东经济管理,2004,18(6):218-219. |
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| 作者姓名： | 历丽 |
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| 作者单位： | 江苏经贸职业技术学院,江苏,南京,210007 |
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| 摘 要： | 在我国证券市场上,经注册会计师审计的上市公司财务会计报表时有出现虚假陈述,这严重破坏了证券市场的"三公"原则,给广大投资者的利益造成巨大损失。本文依据《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》对虚假会计陈述给投资者造成的损失进行认
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| 关 键 词： | 证券市场 虚假会计陈述 注册会计师 法律责任 |
| 文章编号： | 1007-5097(2004)06-0218-02 |
| 收稿时间： | 2004/10/11 0:00:00 |
| 修稿时间： | 2004年10月11 |
The Research on False Fiscal Presentations of the Stock Market |
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| LI li.The Research on False Fiscal Presentations of the Stock Market[J].East China Economic Management,2004,18(6):218-219. |
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| Authors: | LI li |
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| Institution: | Jiangsu Institute of Economic&Trade Technology,Nanjing 210007,China) |
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| Abstract: | In the stock market false fiscal presentations of listed companies audited by certified accountants have violated the principle of keeping fair,open and just and made great loss to investors.This article takes cognizance of the investors,loss by false fiscal presentations on the basis of 'Regulations of the Supreme Court on Civil Compensation for False Fiscal Presentations in the Stock Marke'and further discusses legal responsibilities of the certified accountants audited for the listed companies. |
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| Keywords: | the stock market false fiscal presentations certified accountants legal responsibilities |
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