伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
最近的事件得出结论，虚假的财务报告比预想的破坏性还大。
Recent events point to the conclusion that poor quality financial reporting may be more likely and more devastating than previously thought.
对于财务报告虚假陈述民事责任的性质，法学界存在不同的观点。
There are different views on the nature of civil liability for misrepresentation in financial reporting.
上市公司财务报告虚假陈述的民事责任的要件包括：虚假陈述及其重大性、过错、损害、因果关系。
The elements of civil liability for misrepresentation in financial reporting include: misrepresentation and its materiality, fault, loss, the causation between investor"s loss and defendant"s fault.
这间工厂用虚假的财务报告书企图掩盖其 经营失败。
The factory tries to disguise its failure in false statements.
这间工厂用虚假的财务报告书企图掩盖其 经营失败。
The factory tries to disguise its failure in false statements.
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