论提供虚假财会报告罪及其刑事立法完善  

On the crime of providing false financial report and the completion of its penal legislation

作　　者：徐松林[1] 黎建辉[1] 

机构地区：[1]华南理工大学法学院,广东广州510640

出　　处：《广州城市职业学院学报》2007年第2期10-17,共8页Journal Of Guangzhou City Polytechnic

基　　金：广东省社会科学基金规划项目<我国公司;企业欺诈犯罪及其刑法规制>(N50906)的阶段性研究成果之一

摘　　要：上市公司大量的财务造假现象表明了我国市场信誉机制的缺失,而市场信誉机制的成功建立则需要培植作为良好信誉载体的公司、企业。我国《刑法》规定的"提供虚假财会报告罪"在应对公司、企业疯狂的财务造假行为时存在着诸多不足。本罪的修订思路需要从结果本位主义转向行为本位主义,通过突出规制对象、增加主要负责人员的重大过失刑事责任、提高刑罚的强度等途径来完善其条文规范。Public companies＇ huge financial falsity phenomenon shows the lack of market credit mechanism in our country. The successful establishment of the market credit mechanism needs develop the companies and enterprises with good reputation. ＂The crime of providing false financial report＂ prescribed in The Criminal Low in our country is not enough to deal with the crazy financial falsity of the companies and enterprises. The revising thought of this crime need to switch from result standard to behavior standard. Its article norms should be completed by extending to control target, increasing the chief keepers＇huge error penal responsibility, increasing the penalty intensity, and so on.

关 键 词：提供虚假财会报告罪 信息公开制度 信誉机制 

分 类 号：D914[政治法律—刑法学]