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针对我国上市公司信息披露违规现象,文章主要分析了我国上市公司信息披露违规责任的现状,并认为法制不健全且处罚不力是导致上市公司虚假信息披露行为的根本原因。我们认为,应从细化民事责任实体要件、引入股东代表诉讼和集团诉讼制度等方面来完善信息披露责任制度,从根本性规范上市公司会计信息披露行为。
In view of the illegal information disclosure of listed companies in our country, the article mainly analyzes the current situation of the non-compliance of information disclosure of listed companies in our country, and considers that the imperfect legal system and the weak punishment are the fundamental reasons leading to the disclosure of false information of listed companies. In our opinion, we should perfect the information disclosure responsibility system by refining the elements of the civil liability entity, introducing the shareholder representative lawsuit and the group litigation system, and fundamentally regulate the accounting information disclosure behavior of listed companies.