摘要
上市公司财务报告粉饰日益成为证券市场各方面关注的热点问题 ,鉴于界定有关各方法律责任对治理这一问题的重要性 ,本文拟分别公司及管理当局 ,会计师事务所及注册会计师 ,以及其他法律主体 ,剖析应如何认定其法律责任以及应由何者来认定 ,并分析了行政责任、刑事责任与民事责任的优劣 ,提出了有关的政策建议。
Financial Reporting Manipulalion by listed companies has increasingly become an area of concern in the securities market.It is considered that the clarification of legal responsibilities of the parties involved will assist in tackling this problem.This article looks at the respective legal responsibiiities of listed companies,the regulatory authority,CPA firms and CPAs,and other relevant parties,and how and by whom such responsibilities are determined.It also compares civil responsibilities,criminal responsibilities and administrative responsibilities,and makes recommendations for improvement.Finally,it briefly explores the possible consequences of breaching the legal responsibilities in respect of manipulation of financial statements.
出处
《会计研究》
CSSCI
北大核心
2001年第3期14-19,共6页
Accounting Research
