The good faith mechanism for the information disclosure in listed companies depends not only on the credit awareness in the whole society as well as the upgrading of social moral system, but also on the sound system against information fraud. 上市公司信息披露诚信机制建设,不仅依赖于全社会信用意识的形成,以及社会道德体系的完善,还在于建立健全社会反信息欺诈的制度体系。
Lack of society integrity, loose of moral constraints, distinctiveness of civil litigation, rules of evidence, deficiencies in the mediation system, the appraisal systems of judges, and lack of disciplinary system are main factors for civic fraud legations to occur. 社会诚信缺失及道德约束下降,民事诉讼的特点,证据规则的影响,调解制度的缺陷、法官管理考核制度及惩戒制度的缺失都是虚假诉讼发生的或行为得以实施的主要原因。
Tackling financial reporting fraud is a rather complicated and tough systematic event. On the foundation of honesty and moral construction, consummating internal and external check-and-balance system is the fundamental outlet to tackle financial fraud. 财务报告舞弊的治理,是一个十分复杂且艰巨的系统工程,可在加强诚信道德建设的基础上,完善公司内外部制衡机制是治理财务舞弊的根本性出路。