最🌦(zui)高🌓(gao)人😡(ren)民🈯(min)法🤰(fa)院💐(yuan)今👙(jin)天🐂(tian)（6月🕸(yue)26日🍧(ri)）发💀(fa)布🥈(bu)五⚡(wu)个🦋(ge)财✖(cai)务🎠(wu)造😜(zao)假🤬(jia)典💍(dian)型⛏(xing)案🧐(an)例🐵(li)，依🌽(yi)法🎻(fa)整⏫(zheng)治⛷(zhi)财🐀(cai)务🐌(wu)审📴(shen)计🌏(ji)秩👕(zhi)序🐑(xu)、有🌛(you)效🌘(xiao)遏🏷(e)制🔩(zhi)财🚍(cai)务🐕(wu)造🔕(zao)假🛀(jia)工🔔(gong)作👄(zuo)，不🏨(bu)断📢(duan)加🐾(jia)大♿(da)对🍜(dui)财🎆(cai)务🏐(wu)造🍛(zao)假🕯(jia)等🍫(deng)行🔥(xing)为🎟(wei)惩🗺(cheng)治🤪(zhi)力🐾(li)度🥩(du)，坚🚙(jian)守✴(shou)法😳(fa)治👖(zhi)和🎗(he)诚🧘(cheng)信🥀(xin)底🛂(di)线💍(xian)，构🏿(gou)建🛠(jian)公🤒(gong)开🥔(kai)透🌗(tou)明💗(ming)、诚✏(cheng)信🔥(xin)为🌒(wei)本😨(ben)的🌱(de)市❎(shi)场📂(chang)环⛎(huan)境🦆(jing)
典🤚(dian)型🔶(xing)案🍌(an)例🚰(li)涉🎣(she)及🐳(ji)上🍞(shang)市📫(shi)公🤐(gong)司🤡(si)、挂🎦(gua)牌🔪(pai)公👬(gong)司🥍(si)、普🗑(pu)通🕣(tong)国🏯(guo)有📭(you)公🍤(gong)司🍠(si)及🌭(ji)私📣(si)营🍮(ying)企🥝(qi)业🐜(ye)多⭐(duo)类🌦(lei)主⏭(zhu)体🤜(ti)，造💺(zao)假🕍(jia)行✋(xing)为🈵(wei)涵🍑(han)盖🧑(gai)挂🥈(gua)牌⬛(pai)公⌚(gong)司🏡(si)公🛶(gong)开🚊(kai)转🛍(zhuan)让🍳(rang)、上🌚(shang)市👀(shi)公🦅(gong)司🔌(si)重🖐(zhong)大🛂(da)资🦉(zi)产🏞(chan)重🌟(zhong)组😷(zu)、出🚬(chu)具📶(ju)虚😈(xu)假🛌(jia)审♌(shen)计🤲(ji)报🐜(bao)告🎲(gao)骗🥕(pian)取🥦(qu)银🔉(yin)行🛩(xing)贷🗺(dai)款🔤(kuan)等🍙(deng)多🍤(duo)个🕛(ge)场😤(chang)景🌬(jing)。 最👄(zui)高♌(gao)法🐬(fa)表📂(biao)示🖌(shi)，法🥁(fa)院🌀(yuan)全👋(quan)方🗡(fang)位🔕(wei)各🔓(ge)环🍮(huan)节👉(jie)打💄(da)击🥘(ji)财🧛(cai)务🦆(wu)造🕌(zao)假📒(jia)行🌄(xing)为🍧(wei)，全🚂(quan)面🤐(mian)落❌(luo)实💠(shi)“零♍(ling)容🏤(rong)忍⛑(ren)”要🎨(yao)求🥘(qiu)。对🚢(dui)于🦌(yu)证🐡(zheng)券💒(quan)发🚊(fa)行🔉(xing)人🎼(ren)、主💃(zhu)办💬(ban)券🐻(quan)商🍣(shang)、财🐾(cai)务🍃(wu)顾🚝(gu)问👣(wen)、会🧕(hui)计🕙(ji)师㊗(shi)事🛠(shi)务🥐(wu)所🐊(suo)等🎮(deng)众🍕(zhong)多⛪(duo)财🔱(cai)务☔(wu)造💠(zao)假🗺(jia)主💨(zhu)体❣(ti)，根🚜(gen)据⚪(ju)各⌚(ge)自📣(zi)过🦐(guo)错😱(cuo)予👅(yu)以🔙(yi)相🍡(xiang)应🌤(ying)刑🌂(xing)事💆(shi)与⏮(yu)民💀(min)事🎀(shi)打✂(da)击🔽(ji)，落🍈(luo)实🎨(shi)了📌(le)党📃(dang)中🍮(zhong)央🍐(yang)关🛫(guan)于🛏(yu)对🥠(dui)财👦(cai)务👝(wu)造👻(zao)假🍵(jia)“零👢(ling)容⛽(rong)忍✨(ren)”的⚫(de)要🛎(yao)求🚑(qiu)。 惩🏍(cheng)首🦐(shou)恶🌯(e)、打🗺(da)帮📕(bang)凶🤨(xiong)，坚📘(jian)持🏷(chi)“过🛴(guo)责🌅(ze)相🎍(xiang)当🤮(dang)”原🥚(yuan)则🌟(ze)。最🍼(zui)高⛲(gao)法🃏(fa)表🐶(biao)示🚍(shi)，证🙇(zheng)券💓(quan)发🔽(fa)行🛅(xing)企🈚(qi)业🔇(ye)的🐶(de)大🚘(da)股🛴(gu)东💫(dong)和🐫(he)实🌽(shi)控⬆(kong)人🔆(ren)是🌙(shi)财🕡(cai)务🏂(wu)造👰(zao)假🥐(jia)的🔲(de)首🕕(shou)恶🔢(e)，首🆙(shou)先🔊(xian)应⛷(ying)予🐽(yu)以🍤(yi)严📰(yan)惩⛸(cheng)。同🔻(tong)时💞(shi)承🛑(cheng)销📸(xiao)保🌸(bao)荐🏕(jian)机🎗(ji)构🚈(gou)、会🎌(hui)计🤚(ji)师🛋(shi)事♓(shi)务🕒(wu)所😋(suo)、律🤐(lv)师🅾(shi)事⛵(shi)务🕠(wu)所🛫(suo)等🗼(deng)证✈(zheng)券🐡(quan)服➖(fu)务😬(wu)机🛠(ji)构🛵(gou)怠🤢(dai)于💷(yu)履🚼(lv)行🛺(xing)“看⏭(kan)门📀(men)人📱(ren)”职🔴(zhi)责⏲(ze)，参🦈(can)与📺(yu)或🥍(huo)配🐮(pei)合🚵(he)财♒(cai)务🍲(wu)造🖤(zao)假✈(jia)，严⛳(yan)重🕜(zhong)损🏨(sun)害🍐(hai)多🈲(duo)层🧠(ceng)次🤵(ci)资🍄(zi)本🏺(ben)市⛎(shi)场🤙(chang)体🈷(ti)系🕎(xi)建🔹(jian)设🛥(she)，损⛓(sun)害🏡(hai)中💇(zhong)小📺(xiao)投🐔(tou)资🐋(zi)者🎠(zhe)权🔡(quan)益🎊(yi)，影🙍(ying)响🎰(xiang)了🛺(le)市📐(shi)场💏(chang)投🐟(tou)资🦀(zi)信😕(xin)心🐙(xin)和🤠(he)国🍑(guo)家👣(jia)金🍴(jin)融🗺(rong)安🥓(an)全🥥(quan)，也🏰(ye)应✈(ying)依📏(yi)法📥(fa)追🦏(zhui)究🤚(jiu)法🛐(fa)律💳(lv)责😃(ze)任😀(ren)。 案🈸(an)例🚄(li)2中🔽(zhong)投🌰(tou)资💮(zi)者⬆(zhe)诉👵(su)中🐛(zhong)某🏙(mou)某🏗(mou)股🍬(gu)份🤕(fen)公🤵(gong)司👩(si)、招⚾(zhao)某😐(mou)证🛄(zheng)券🈵(quan)公🕣(gong)司🌍(si)、瑞🔢(rui)某🚸(mou)会🈂(hui)计⚡(ji)师💩(shi)事🔌(shi)务⭐(wu)所🌡(suo)等🙉(deng)证🏰(zheng)券🎹(quan)虚🥥(xu)假🗝(jia)陈🔓(chen)述🏷(shu)民💃(min)事🔇(shi)责🔈(ze)任🚑(ren)纠🐩(jiu)纷🔕(fen)案👡(an)中🛹(zhong)，人🦔(ren)民😱(min)法🥔(fa)院😿(yuan)贯😂(guan)彻🤪(che)“过📄(guo)责🌃(ze)相♎(xiang)当😔(dang)”原🚉(yuan)则🦐(ze)，合🏐(he)理🈲(li)界🗜(jie)定📈(ding)各💫(ge)方⛓(fang)注😿(zhu)意🍌(yi)义🐋(yi)务😉(wu)和🥃(he)责🍶(ze)任💓(ren)范🔱(fan)围🗃(wei)，认🌻(ren)定🖕(ding)证🌲(zheng)券🎍(quan)公🐀(gong)司🔠(si)、会🍸(hui)计🥐(ji)师🍞(shi)事🤧(shi)务🖐(wu)所📐(suo)承😢(cheng)担🤮(dan)了🔰(le)相🦀(xiang)应🖋(ying)比🕯(bi)例🛵(li)连🤕(lian)带🎓(dai)赔🖋(pei)偿🍲(chang)责🚫(ze)任🐑(ren)。“追🐽(zhui)首🚆(shou)恶🍔(e)”与♑(yu)“打😲(da)帮✋(bang)凶🙀(xiong)”并💙(bing)举🌧(ju)，精🍀(jing)准📈(zhun)打🐥(da)击🔓(ji)违🎄(wei)法🍉(fa)行⬛(xing)为🌧(wei)，保🆑(bao)护🤶(hu)投📳(tou)资🎑(zi)者🙃(zhe)合🛶(he)法😵(fa)权💚(quan)益🛏(yi)，促⏳(cu)进📣(jin)行🍛(xing)业🗾(ye)健🚷(jian)康🌑(kang)发🐭(fa)展🕙(zhan)。 民🔴(min)事📏(shi)行♑(xing)政🗣(zheng)刑📼(xing)事🙋(shi)手🛋(shou)段🏠(duan)并🐣(bing)重🍚(zhong)，形⏺(xing)成🚄(cheng)立💭(li)体❌(ti)追🗽(zhui)责🙋(ze)体👻(ti)系📩(xi)cai 🔷(cai)wu 🦐(wu)zao 🤙(zao)jia 🛴(jia)yan ⏹(yan)zhong 🤨(zhong)po 🍧(po)huai ♎(huai)zi 🎱(zi)ben 📡(ben)shi 🕢(shi)chang 🍋(chang)zhi 🏕(zhi)xu 🥕(xu)，ying 😱(ying)tong 🥏(tong)guo 🌪(guo)xing 🥥(xing)shi 🚻(shi)、xing 🚸(xing)zheng 🔂(zheng)he 🍍(he)min 🐄(min)shi 🍪(shi)li 🍄(li)ti 🚡(ti)zhui 🐗(zhui)ze 🏚(ze)ti 💎(ti)xi 👯(xi)da 😯(da)ji 🗺(ji)zhi 📏(zhi)li ⭕(li)。ben 👸(ben)ci 🥃(ci)fa 🍏(fa)bu 🌕(bu)de 🍂(de)liang 👐(liang)ge 💽(ge)min 🤼(min)shi 🧔(shi)、san 🙍(san)ge 😿(ge)xing 🌈(xing)shi 🚵(shi)an 🌝(an)li ⭕(li)ti 👼(ti)xian 🛂(xian)le 🚝(le)min 👋(min)shi 🐟(shi)ze 👞(ze)ren 🍎(ren)yu 🌧(yu)xing ❣(xing)shi 📌(shi)da 👴(da)ji 🛫(ji)de 🍉(de)xie 🔨(xie)tong 🍥(tong)，ren 🏏(ren)min 👯(min)fa 🚛(fa)yuan 🏧(yuan)min 📸(min)shi 🌏(shi)yu 🌛(yu)xing 🔘(xing)shi 🚛(shi)ze 🎿(ze)ren 🗺(ren)zhui 🔥(zhui)jiu ⏭(jiu)，yu 💲(yu)xing 😎(xing)zheng 🔟(zheng)ji 🔤(ji)guan 🥍(guan)de 🤫(de)xing 👃(xing)zheng 🛃(zheng)chu 🏟(chu)fa 🖋(fa)，gong 📋(gong)tong 🏂(tong)gou 🏌(gou)zhu 🦌(zhu)le 🏰(le)da 🚕(da)ji 🤪(ji)cai 🍇(cai)wu 📱(wu)zao 🤒(zao)jia 🚐(jia)de 😸(de)li 🉑(li)ti 🛐(ti)zhui 🕸(zhui)ze 😰(ze)ti 🅰(ti)xi 🛅(xi)。 an 👪(an)li 📚(li)3sha 🔭(sha)men 🕣(men)mou 🙏(mou)hui 🔶(hui)ji 🕠(ji)shi 😒(shi)shi 🤶(shi)wu 👷(wu)suo 🏇(suo)、chen 🍓(chen)mou 🎪(mou)liang 🐨(liang)deng 🤚(deng)ti 🦆(ti)gong Ⓜ(gong)xu 🛷(xu)jia 🥒(jia)zheng ❄(zheng)ming 🦄(ming)wen ⛹(wen)jian ⚡(jian)an ✂(an)zhong 🥌(zhong)，bei 🤭(bei)gao 🛐(gao)dan 😻(dan)wei 🛬(wei)sha 👸(sha)men 🏁(men)mou 🐀(mou)hui 💷(hui)ji ⬇(ji)shi 💳(shi)shi 🏔(shi)wu 🤯(wu)suo ⏬(suo)，wei 🧦(wei)mou 🗨(mou)qu 🐈(qu)fei 👫(fei)fa 🐝(fa)li 🐗(li)yi 👭(yi)，wu 🏇(wu)shi 🎒(shi)xing ⏰(xing)ye 🐯(ye)gui 🤱(gui)fan 💡(fan)yao 🛬(yao)qiu 🏷(qiu)，chu 🔋(chu)ju 📉(ju)xu 🍶(xu)jia 🏰(jia)shen 🧤(shen)ji 🎋(ji)bao 🔓(bao)gao 🎖(gao)，bei 🔶(bei)xiang 🏜(xiang)guan 🏟(guan)qi 🌴(qi)ye ➖(ye)yong 🐩(yong)yu 🚻(yu)xiang 🤠(xiang)yin 🐉(yin)xing 🛡(xing)pian 🔰(pian)qu 🧐(qu)dai 🔼(dai)kuan 🎺(kuan)，zao 👕(zao)cheng 🎱(cheng)yin 🚘(yin)xing 👳(xing)shu 📍(shu)yi 🗝(yi)yuan 🛤(yuan)de 😁(de)jing 📭(jing)ji ♏(ji)sun 🔽(sun)shi ✊(shi)，gou ⌚(gou)cheng 🗃(cheng)ti 🐒(ti)gong ⬅(gong)xu 🔀(xu)jia 😶(jia)zheng 🔰(zheng)ming 🚟(ming)wen 🍀(wen)jian 👴(jian)zui 🐙(zui)。zui 🏿(zui)zhong 🍄(zhong)gai 🐵(gai)shi 🐴(shi)wu 🔥(wu)suo ➖(suo)ji 🗯(ji)qi 🕝(qi)zhi 🔵(zhi)jie 🍄(jie)ze 👰(ze)ren 🐒(ren)ren 🎋(ren)yuan 💜(yuan)fen 🚾(fen)bie 👆(bie)bei 🏴(bei)pan 🌍(pan)chu 🌖(chu)fa 🥦(fa)jin 😉(jin)he 🏊(he)you 💷(you)qi 💁(qi)tu 👡(tu)xing 🦁(xing)de 🕋(de)xing 🐦(xing)shi 🌩(shi)chu 😠(chu)fa 🍁(fa)。min 🏏(min)shi 🐋(shi)ze 🤫(ze)ren 🔎(ren)ce 🌙(ce)zhong 🕋(zhong)jiu 🏔(jiu)ji 🤫(ji)shou 🍠(shou)hai 😩(hai)ren 📲(ren)、xing 🦁(xing)shi 🤤(shi)ze 👎(ze)ren ➖(ren)ce 🍟(ce)zhong 🚇(zhong)zhen 😉(zhen)she 🚉(she)wei 💈(wei)fa 🤕(fa)fan 🏂(fan)zui 🐌(zui)，min 🈷(min)shi 🍤(shi)an 🍬(an)li 🍐(li)yu 📐(yu)xing ✅(xing)shi 🙃(shi)an 🤘(an)li 🏝(li)xiang 🛏(xiang)pei 🌦(pei)he 🏅(he)，ke ✳(ke)yi 🏪(yi)geng 🐹(geng)hao 💮(hao)jing 🍲(jing)shi 🔦(shi)xiang 💀(xiang)guan 🤲(guan)shi 🌪(shi)chang 🛶(chang)zhu 🌴(zhu)ti 💊(ti)，ying 📓(ying)zao 🎖(zao)chong 🌹(chong)fa 🐻(fa)shou 🖥(shou)xin 🖊(xin)de 🌚(de)shi 🎮(shi)chang 🚵(chang)huan ❣(huan)jing 🐬(jing)。 ji 🤚(ji)ji 🆒(ji)tui 🍎(tui)jin 🔈(jin)qi 🎑(qi)ye 📮(ye)xing ⬜(xing)shi 👞(shi)he 🙅(he)gui ⏩(gui)gai 👍(gai)ge 🧞(ge)，luo 🌆(luo)shi 🚮(shi)“zhua 💬(zhua)qian 🏔(qian)duan 📿(duan)、zhi 🚺(zhi)wei 🍒(wei)bing 🤲(bing)”。jin 🔮(jin)nian 💟(nian)lai 🥉(lai)，ren 🎓(ren)min 🗨(min)fa ⛷(fa)yuan 💀(yuan)ji 🈵(ji)ji 🎵(ji)tan 💩(tan)suo 🅾(suo)qi 🏻(qi)ye 💡(ye)xing 🚣(xing)shi ⚽(shi)he 😴(he)gui 🛫(gui)ji ⚪(ji)zhi 🏤(zhi)，zhu 📩(zhu)dong 💲(dong)can 👤(can)yu 🦐(yu)shen 🕴(shen)qian 🏒(qian)jian 🏧(jian)cha ✒(cha)ji 🚦(ji)guan ✋(guan)qi 🎷(qi)dong 🔬(dong)de 💢(de)he ❣(he)gui 🌅(gui)zheng 🕚(zheng)gai 🗳(gai)，chong 😿(chong)fen 🐇(fen)fa 😉(fa)hui ⏲(hui)ren 🛌(ren)zui ✍(zui)ren 🚙(ren)fa 🥋(fa)cong 🥞(cong)kuan 💷(kuan)zhi ❕(zhi)du 🏜(du)，yi ⏺(yi)gao 🔝(gao)zhi 💤(zhi)liang 🏢(liang)si 🏕(si)fa ⚽(fa)jian 🍯(jian)yi 👝(yi)shu 👷(shu)，you 🏀(you)xiao 🖖(xiao)shi 🎉(shi)fang 🚮(fang)qi 🗽(qi)ye 🐰(ye)xing 🎎(xing)shi 🕚(shi)he 🏠(he)gui 🤐(gui)gai 🖖(gai)ge 🧑(ge)de 🏞(de)zhi 🍂(zhi)li 🈵(li)xiao 🤨(xiao)neng 🐀(neng)，fa 🚒(fa)zhi 🥝(zhi)hua 🖍(hua)bao 🌴(bao)zhang 💺(zhang)min 🥡(min)ying 🤜(ying)jing 💗(jing)ji 🕜(ji)gao 🖌(gao)zhi 🔖(zhi)liang 🎵(liang)fa 📽(fa)zhan 💡(zhan)，chi ⛰(chi)xu 🤨(xu)you 🎊(you)hua 🌺(hua)ying 👰(ying)shang 🌼(shang)huan 🌿(huan)jing 🐌(jing)。 an ❗(an)li 🕶(li)5zhong ⏺(zhong)，ren 🥢(ren)min ➗(min)fa 🔆(fa)yuan 👢(yuan)fa 💠(fa)hui 👽(hui)si 🚴(si)fa 😨(fa)neng 👭(neng)dong 🐱(dong)xing 📋(xing)，tan ⏱(tan)suo 😨(suo)wan 👾(wan)shan 🎴(shan)geng 🐆(geng)jia 🌏(jia)ling 🥌(ling)huo 👨(huo)de 🎑(de)he ✊(he)gui 🐋(gui)zheng 🐂(zheng)gai ⛏(gai)mo 🚫(mo)shi 🥋(shi)，jian 🍯(jian)hua 😒(hua)zheng 🚽(zheng)gai 🌋(gai)cheng 💖(cheng)xu 🖋(xu)、jiang 🎂(jiang)di 🏡(di)cheng 🧞(cheng)ben 🛹(ben)，ji 🏠(ji)fa 🐝(fa)qi 🎚(qi)ye 🕜(ye)he 📐(he)gui 🛸(gui)zheng 🥣(zheng)gai ⛽(gai)nei 🚇(nei)sheng 🤢(sheng)dong 🥪(dong)li 👮(li)，du 🏦(du)cu 🍦(cu)tui 😔(tui)jin 🐒(jin)she 🍬(she)an 🥤(an)qi 👼(qi)ye 🎡(ye)he 🌱(he)gui 🍹(gui)zheng 📹(zheng)gai 🐕(gai)dao 👔(dao)wei 😫(wei)。zai 🍃(zai)he 🔳(he)gui 🤓(gui)zheng 🐆(zheng)gai 📩(gai)ji 🏿(ji)chu 🛌(chu)shang 😥(shang)，guan 🍵(guan)che 👁(che)kuan 🌨(kuan)yan 🤡(yan)xiang 🎇(xiang)ji 🥋(ji)xing 🐑(xing)shi 🐞(shi)zheng 😫(zheng)ce 🍓(ce)，dui 🙍(dui)bei 🧥(bei)gao 🍩(gao)ren 😻(ren)shi 🚻(shi)yong ⏩(yong)le 📑(le)huan 😖(huan)xing 😘(xing)。