上市公司会计信息披露法律理由

【Abstract】wWw.shuoshilunwen.com The more the economy develops, the more important the accounting is. In the modern market economy, the real economy and fictitious economy interdependent and the two oppose and unify simultaneously, which reflects the severity of fictitious accounting information. The publication of the unreal, incorrect and incomplete accounting information will not only weaken the authority of legislation of the country, but also increase countless destabilizing factors and bring about immeasurable losses for enterprises. Domestic and aboard scholars he been publishing a great deal of works about how to deal with the publication of fictitious accounting information, but these works almost come from the circles of accountant and economic. Compared with the warm discussion of the circles of accountant and economic, the jurisprudential circles are very desolate to research false accounting information.That the quoted companies forge accounting information has drawn common attention more and more. And the publication of fictitious accounting information has become one of time-tested and dependable tricks of accounting forgery. From the current situation in the country, the probability of the exposure is low; even if the forgery is exposed, the punishment is not severe and the opportunity cost of the illegality is little. There are law-enforcement officials who even provide cheating methods to conceal the forgery and increase the difficulty of investigation and punishment. Thus, the interests of shareholders are affected, and the stabilization of the country’s stock market is restrained. To protect and guarantee the interests of investors and other concerned persons, the more attention should be paid to the core status of the publication of accounting information in the administration of quoted companies. So, it is still a question worth discussing to unearth the problems of the publication of accounting information and search for the countermeasures to enhance the quality of accounting information. That the exposure of plenty of companies with forgery actions such as China Life shows that the current situation of the publication of quoted companies in the country is still far from being satiactory, and in the system construction, enforcement of law and supervision, there a long and rough way to go. The country always focuses on punishment of fund or internal punishment in the units, instead of public punishment with law to specific persons. So, it is worth analyzing from deeper and wider aspects how to enhance the law punishment, how to make clear and definite the entity of authorities, and how to purify the economic environment of inside and outside. The thesis will make study of controlling and refraining of unreal, incomplete and illegal accounting information and purify the market environment to defend the authority of finance and economies; and help to achieve more regular and orderly economic activities by the maintenance of institutionalization of law.