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The Securities Law of the People's Republic of China sets the relevant tort liability and administrative liability for the financial statement fraud in listed companies, the purpose of which is to ensure the investors' legal rights and interests and punish the illegal information disclosure of listed companies. However, the implementation of the current financial statement fraud accountability system still has certain problems, which results in the undesired effect that civil liability and administrative punishment system has on the financial performance of listed companies to regulate the effectiveness of fraud. Compared to the foreign legislative experience on the listed companies’ responsibility in the financial statement fraud, it is suggested that the public interest litigation system should be introduced into the litigation of civil liability for securities infringement, and the scope of the responsibility and the amount of penalty should be adjusted so as to achieve the purpose of reconstructing the financial statement fraud responsibility system of listed companies and consolidating the order of securities

Research on the Optimization of Listed Companies' Legal Responsibility in Financial Statement Fraud