Although accounting,audit and law have different emphases of the great events of account information false statement,but the basic maintain standards are the standard of″investment decision making″and the standard of″huge effect of stock price″.

In the stock market false fiscal presentations of listed companies audited by certified accountants have violated the principle of keeping fair,open and just and made great loss to investors.

On the application of the expert system to discerning false accounting information;

A Study on Civil Liability of False Accounting Information in Listed Company;

Based on the integration of artificial intelligence ideas and detection of false accounting (information),we provide the conception which is to identify the false accounting information,that is,in virtue of (intellectualized) support system.

Study on CPA s Civil Liability to Third Party for False Representation in Security Market;

Financial deception crimes are composed with financial fraudulence crimes and the crimes of false representation.

From the perspective of extension of concept,the financial deception crimes can be divided into financial fraudulence crimes and the crimes of false representation.

In practice,there are some cases that the victims provide false statements due to kinds of causes,which is quite harmful.

Drawbacks occur in " Several Stipulations Concerning the Trial of Civil Compensation Cases Owing to False Statements in the Security Market" issued by the Supreme People s Court.

Based on the regulations on the trial of civil reparations cases caused by false statements in the stock market, this paper gives some comments on such major aspects as prerequisites to sue, procedural ways, principles of conviction, causality and damage determination, etc.