Controlling Shareholder's Legal Responsibility to Fraudulent Financial Reporting

控股股东对公司和其他股东负有诚信义务。在我国,控股股东往往凭借对上市公司董事会 和管理当局的控制操纵上市公司财务报告。为保护中小投资者利益,应当追究控股股东对虚假陈述的责 任。Controlling shareholder owes fiduciary duty to the company and minority shareholders. In China, controlling shareholders often manipulate financial reporting by take advantage of their control over public listed companies' director board and management. If the misrepresentation under controlling shareholder's control cause damages to minority shareholders, controlling shareholder should compensate the casualty's loss