论我国《证券法》对上市公司财务造假的法律规制
Discuss the Legal Regulation of Financial Fraud of Listed Company in Securities Law of Our Country

近年来，我国上市公司频频爆出财务造假行为，甚至有部分上市公司财务造假行为的时间线，可以追溯至企业上市过程之时。财务造假不仅涉及上市公司上市过程的合法性，还牵涉其现在及未来的经营管理、资产的配置和运用、信息披露等方面。通过分析上市公司财务造假问题的造假形式、成因以及我国证券法对上市公司财务造假问题的法律规制，进而提出了治理上市公司财务造假问题的可行性措施，以期实现证券市场健康可持续发展。
In recent years, China’s listed companies frequently broke financial fraud, and even some of the financial fraud of listed companies can be traced back to the time of the listing process. Financial fraud not only involves the legitimacy of the listing process of a listed company, but also involves its current and future operation and management, asset allocation and use, information disclosure and other aspects. Through the analysis of listed company financial fraud forms, causes and securities law legal regulation of listed company financial fraud, and then put forward feasible measures to control the problem of listed company financial fraud, in order to realize healthy and sustainable development of securities market.