我国证券市场普遍存在虚假信息披露问题。
Revealing false information is serious in Chinese stock market.
第三章分析造成上市公司虚假信息披露的原因。
Chapter three analyses the reason causing the false information disclosure of listed company.
近些年来，上市公司虚假信息披露事件层出不穷。
The events of false information revelation appeared time and again in the recent years.
这种由不对称信息导致的道德风险，是我国股票市场虚假信息披露存在的原因之一。
That moral hazard is one of the reasons causing mendacious disclosures in our stock markets.
因此，如何在信息不对称条件下，防范虚假信息披露的风险成为一个重要的研究课题。
Therefore, how to hedge the risks of false information under the conditions of asymmetric information has become an imperative research task.
近年来，上市公司虚假信息披露案件不断出现，人们对证券市场的诚信问题和上市公司信息披露制度的有效性产生了不同程度的怀疑。
The case of false information disclosure emerged frequently in the recently years. People lose the faith in the credit of the security market and the information disclosure system in some degree.
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.
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.
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.
律师对其在证券市场信息披露中的虚假陈述行为应承担民事责任。
If the false stating action appears in the stock market information, lawyers shall be charged with civil liabilities.
第三条受托机构应保证信息披露真实、准确和完整，不得有虚假记载、误导性陈述和重大遗漏。
Article 3 the entrusted institution shall ensure that the information disclosured is authentic, accurate and complete, and may not have any false record, misleading statement or significant omission.
在证券市场上，违反信息披露义务的行为构成虚假陈述。
In the securities market, the violation of information disclosure obligation constitutes misrepresentation.
第四条发行人依法披露的信息，必须真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。
Article 4 Information to be disclosed by an issuer as required by law must be authentic, accurate and complete, and may not include any false record, misleading statement or gross omission.
第四章：治理我国上市公司财务信息虚假披露的思考。
Chapter 4: Governance of Listed Companies in China false financial information disclosed to ponder.
信息披露制度是现代证券市场的重要基石，而虚假陈述则是发行人对信息披露义务的严重违反。
The information disclosure system is the fundamental basis of the securities markets, thus misrepresentation is deemed to be issuer's serious violation of information disclosure obligation.
二是上市公司管理层披露虚假信息；
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.
证券法上的虚假陈述直接违反了强制性信息披露这一现代证券市场的核心制度，是对“公开”理念的背离。
Misrepresentation under securities laws directly breach the mandatory disclosure system which was regarded as the core system o9f modern securities markets.
证券法上的虚假陈述直接违反了强制性信息披露这一现代证券市场的核心制度，是对“公开”理念的背离。
Misrepresentation under securities laws directly breach the mandatory disclosure system which was regarded as the core system o9f modern securities markets.
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