当前,我国经济处于高速发展阶段,证券市场也在其不断完善的过程中。但是,近年来会计造假案件时有发生,表明我国公司治理机构中内部控制薄弱,相关信息披露也相对缺乏。上市公司在信息披露中存在的散布虚假信息等 At present, the economy of our country is in a stage of rapid development, and the stock market is constantly improving. However, in recent years, accounting fraud cases have occurred, indicating that the internal control of corporate governance in China is weak, the relative lack of information disclosure. Listed companies in the disclosure of information exist in the spread of false information