上市公司会计信息虚假陈述主要包括虚假记载、误导性陈述、重大遗漏等类型。我国相关立法明确规定了上市公司会计信息虚假陈述民事赔偿责任的责任主体、归责原则和免责事由。但,仍然存在责任体系不完备、缺乏专业性、利益保护不平衡、免责规定过于笼统等问题。立法应当对这些问题有针对性地完善。 False statements of accounting information of listed companies mainly include false records, misleading statements, material omissions and other types. China’s relevant legislation clearly stipulates the subject of liability, the principle of imputation and the reasons for exemption from the civil liability for the misrepresentation of accounting information of listed companies. However, there are still some problems such as incomplete responsibility system, lack of professionalism, unbalanced protection of interests, and excessive exemption provisions. Legislation should be targeted to improve these issues.