【摘要】 证券市场的一个重要功能就是通过公司股权与资金的交换,使社会资源得到最佳配置,以提高社会生产力.但股权与资金在交换之前,作为出资人的投资者必须充分了解其所购买的股权是否物有所值?而上市公司的财务报表就是提供这一消息的主要来源.在此,通过大庆联谊上市公司的虚假会计信息案例,结合我国最高人民法院颁布的二个通知与规定,分析了我国证券市场民事诉讼中的审理难点,以期对今后如何处理与解决该问题,提供一个理论依据.更多还原

【Abstract】 One of the essential functions of the securities market is to allocate social resources properly through the exchange between the stocks and capital and thus improve the social productivity. Investors who may pay for stocks must know about the real value of their chosen stocks exactly before their disbursement while the financial statements of the listing companies are the main source of such information. Integrating with the two prescripts of supreme court of China, it analyses the noduses in the litigation of the securities market through the case of false statement , Daqing Lianyi, in order to put forward some theoretic gists for the similar cases in the future.更多还原