但是,会计信息虚假披露丑闻屡禁不止,给投资者造成了重大的损失,同时也严重干扰了证券市场的顺利运行。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
但其前提是上市公司必须诚信,披露的会计信息是真实可信的,而非虚假的。
But its prerequisite is that listed company must be honest and creditable, the accounting information disclosed is true and believable, but not false.
为了惩处虚假披露行为,保护投资者等相关者的利益,完善法律、加强法律责任、加大惩治力度成为各国治理虚假会计信息的必然选择。
In order to punish fraudulent disclosure, protect investors interests, so it is the definite choice of every country to improve laws, strengthen the legal liability and promote punishment.
目前,上市公司会计信息披露存在着内容虚假、完整性欠缺、时效性差等各种质量问题。
At present, there are various kinds of quality problems in stock companies' accounting information reported, such as false content, lack of completeness and effectiveness.
目前我国上市公司会计信息披露中存在较多问题,上市公司散布虚假信息、欺诈投资者的现象屡屡发生。
There are some existing problems in accounting information from present listed company, such as spreading messages that far from truth and defrauding the investors.
目前我国上市公司会计信息披露中存在较多问题,上市公司散布虚假信息、欺诈投资者的现象屡屡发生。
There are some existing problems in accounting information from present listed company, such as spreading messages that far from truth and defrauding the investors.
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