我国上市公司财务报告法律责任的问卷调查及分析

本文报告了作者就虚假财务报告及其法律责任相关问题对投资者、法律界人士、监管人员、银行管理人员、注册会计师、上市公司高管人员等不同群体问卷调查的结果。我们的调查涉及我国上市公司信息披露的现状、虚假财务报告的认定、虚假财务报告的原因及其治理、虚假陈述法律责任的主体、最高人民法院司法解释关于虚假陈述法律责任的规定等五个方面,旨在了解上述群体对相关问题的基本看法,为完善有关法律,推进虚假陈述民事诉讼,维护资本市场的健康有序发展提供第一手资料。调查表明,关于虚假财务报告及其法律责任认定问题不同群体间存在较大分歧,现行责任认定和处罚制度尚存在诸多亟待明确或改进之处。本报告还在调查的基础上对这些问题进行了逐一分析。

A Questionnaire Survey of Legal Responsibility for Fraudulent Financial Reporting

The authors made a questionnaire survey of relevant issues on fraudulent financial reporting and the legal responsibility of misrepresentation. The respondents include six groups: investors, jurists, officials, CPAs, managements of listed companies, bank managers. The survey focuses on the following aspects: the recognition of fraudulent financial reporting, legal responsibility system of misrepresentation, who should take on legal responsibility for misrepresentation in financial reporting. The main objective of the survey is to explore the differential of the opinions on relevant issues of the groups mentioned above. The survey shows that there are obvious differences for the opinions on the relevant questions among the groups, and present institutions are neither effective nor efficient. As a result The findings would be useful to improve relevant laws, especially to promote civil procedure for misrepresentation.