文档介绍：华中科技大学硕士学位论文摘要本文立足于保护证券市场中小投资者合法权益的出发点,针对上市公司会计信息虚假陈述这一越来越恶劣的财务现象,从法律的角度进行了分析,并提出了自己的治理对策。上市公司信息披露的内容是广泛的,并不限于会计信息,至少还包括证券上市发行信息、公司治理层面的信息、重大事件及管理层讨论与分析披露等等。笔者在本文中只限于会计信息的讨论,重点针对会计信息虚假陈述这一问题进行法律规治研究,提出了按照会计信息利益相关人的互动范围,构建七位一体的法律应对体系。全文共分五个部分。第一部分从治理会计信息的法理基础谈起,介绍了会计信息的法律内涵,指出了对会计信息进行法律调整的必要性,同时指出了我国上市公司会计信息的法定内容及要求;在第二部分,本文给出了虚假陈述的法律界定并分析了我国现行治理会计信息虚假陈述现象存在的问题;第三部分对会计信息虚假陈述的成因及危害做了进一步分析;第四部分对比了普通法系美英及大陆法系德法等国家治理上市公司会计信息虚假陈述的相关规定,并指出了对我国的启示;第五部分提出了一些完善我国治理上市公司虚假陈述的立法建议和思考:即从整体上构建法治型诚信体系,具体而言是按照会计信息利益相关人的互动范围,搭建七位一体的法律应对体系。关键词: 上市公司; 会计信息; 虚假陈述; 法律对策 I 华中科技大学硕士学位论文 Abstract This departure from the protection ofle gitimate rights of investors, panies accounting information for the phenomenon of false statements, from a legal perspective are analyzed and discussed. Accounting information is untrue, inefficiencies, inadequate attention to legal rights and interests of investors, has e the accounting information of panies exist ina more widespread problem. However, we reflect on the issues most concentrated in the accounting system are failing, but I think that a reasonable, comprehensive legal system is the eradication of evils, to eliminate the fundamental guarantee for reproduction scandal. Not limited to disclosure of the contents of the accounting information, at least including information on securities issuance, corporate governance information, events, and management discussion and analysis disclosure and soon. In this essay, the discussion of accounting information only, proposed two measures: First, to establish a preventive legal system, and second, improve the relief of the legal system. Full-text is divided into five parts. The first part of the accounting information from management about the legal basis to introduce the legal meaning of accounting information, accounting information indicated the need for legal regulation, also pointed out that the accounting information of panies in China the legal content and requirements; in the second part of the this p