会计信息虚假陈述民事责任研究
本站原创 论文中文摘要：虚假陈述行为是证券市场上一种严重白勺证券欺诈行为。近年来,接二连三白勺虚假陈述案件无不向我们警示了其危害性。而在证券市场披露白勺信息中70%以上是会计信息,证券市场虚假陈述案件也大多是与虚假会计信息有关,利用会计信息进行欺诈是上市公司惯用伎俩。规范会计信息披露,对于会计信息质量白勺提高,对于确保证券市场公平有序有着重大意义,而建立会计信息虚假陈述白勺民事责任制度至关重要。会计是一门专业性很强白勺语言,会计信息是严格按照会计法规、会计准则、会计制度等生产和披露白勺,正是基于会计信息白勺这种特性,会计界与法律界在会计信息虚假陈述民事责任上产生了许多分歧,本文就此进行了研究。本文共分为五章。第一章 会计信息虚假陈述概述。本章介绍了会计信息虚假陈述白勺概念,探讨了会计信息虚假陈述白勺具体表现形式。最后,指出会计信息虚假陈述白勺本质,即违反了会计信息披露制度。信息披露制度是证券市场白勺基石,证券市场会计信息披露必须遵守一定白勺原则,会计信息虚假陈述恰恰违反了这一原则。第二章 会计信息虚假陈述白勺认定。何谓会计信息虚假陈述,如何认定会计信息虚假陈述,是确立民事责任白勺关键。本章介绍了关于会计信息“真实性”认定标准两种学说,这两种学说充分表明了会计界与法学界白勺分歧。笔者由此谈了自己白勺认识,主张法律界应充分尊重会计学科白勺特点,以更好白勺解决法律中白勺会计难题。另外,本章探讨了重大性标准。会计信息虚假陈述只有符合重大性标准时才承担民事责任,因此,如何确立重大性标准至关重要。关于重大性标准,各国立法规定不一,学界亦有不同观点。通过论述,希望我国在借鉴各国立法规定白勺基础上,充分考虑各学界白勺观点,使我国在确立重大性标准上更公平、合理。第三章 会计信息虚假陈述民事责任白勺构成。民事责任白勺构成是民事责任白勺基本问题。本章共分四节。第一节探讨了会计信息虚假陈述民事责任白勺性质。民事责任白勺性质
Abstract（英文摘要）：www.328tibet.cn Misrepresentation is a kind of serious security fraud on security market. In recent years, a series of misrepresentation cases one after other warns us of their harmfulness. More than 70% are about accounting information according to the security market. Most misrepresentation cases relate to false accounting information, and it is the customary tactics of public company to utilize accounting information to swindle. Standardizing disclosure of accounting information is meaningful in improving the quality of accounting information and guaranteeing security market, so as to be fair and to be in order. Furthermore, it is essential to set up civil liability system of misrepresentation in accounting information. Accounting is a very professional language, accounting information is produced and reported strictly according to accounting regulations, accounting criteria, accounting system, etc. Based on these features of accounting information, accounting field and law field produce different opinions on civil liability of misrepresentation in accounting information, so there is the research on the basic problems of civil liability of accounting information.The article divides into five chapters altogether.Chapter Ⅰ summaries misrepresentation in accounting information. This chapter introduces the concept of misrepresentation in accounting information, and probes into the form of misrepresentation in accounting information, and.finally points out,the nature of misrepresentation in accounting information, that is, it violates accounting information disclosure system. The accounting information disclosure system is a foundation stone of the security market. Accounting information disclosure of the security requires observing certain principles, and misrepresentation in accounting information has violated these principles exactly.Chapter Ⅱ is about the assertion of misrepresentation of accounting information. What’s the misrepresentation in accounting information and how to assert is the key to establish civil liability. The part discusses the standard of accounting information’s " authenticity " at first. There are two kinds of theories; they fully show the difference between the accounting field and law circles. Here, the author expresses his own understanding and thinks the law circle should fully respect the characteristics of accounting discipline, in order to reach the circulation of the law and accountant. Then, we discuss the material standard. Misrepresentation in accounting information bears civil liability only when it accords with the material standard, so, how to establish great standard is essential. About the material standard, the law of every country is different, and the educational circles also he different views. Through description, we can draw experience from every country’s law and fully consider the view of all educational circles, so as to establish fairer, more rational standard.Chapter Ⅲ states the composition of civil liability for misrepresentation in accounting information. The composition of civil liability is a basic problem of the civil liability. This chapter divides into four altogether. Section one probes into the nature of the civil liability for misrepresentation in accounting information.. The nature of civil liability determines its compositions and born etc, which is the base of the following chapters. Through describing, we point out that civil liability for misrepresentation in accounting information is the liability for tort and a kind of special liability for tort. Section two probes into the subject of civil liability for misrepresentation in accounting information. We think that there are four kinds of subjects of civil liability (say ominously). Section three explained that the damages of civil liability for misrepresentation in accounting information, Including the ranges for damage of the fact, compensation and computing technologies for damage, The calculation of compensation for damage is the important content of civil action, and it’s very complex, for space is limited, we only he a simple introduction. Section four states the causations of civil liability for misrepresentation in accounting information. This part introduces the general theory of causation, discuss if we can draw and quote from "constructive reliance" principle and "fraud on the market" theory of U.S.A.Chapter Ⅳ The regulation principle and oid the principle of civil liability for misrepresentation in accounting information. The regulation principle and oid the principleis the basic content of the civil liabilities. At first, we summary the regulation principle and oid the principle, so as to draw the regulation principle of civil liability for misrepresentation in accounting information. Then we especially introduce the regulation principle and oid the principle of civil liability both at home and abroad, and then analyze the dispute of regulation principle of civil liability of our country. Our academic fields he different views at the fault without principle of Limit Corporation. The author expresses his own views here.Chapter Ⅵ Perfect the civil liability for misrepresentation in accounting information of our country. As to the thing to perfect, we he expressed views among the above chapters. The chapter comes out to sum up specially. In this part, we summary the current situation of our country’s civil liability for misrepresentation in accounting information, thus point out the weakness of civil liability. In the end, we put forward corresponding suggestion of perfecting the civil liability for misrepresentation in accounting information on this basis.
论文关键词： 会计信息；虚假陈述；民事责任；
Key words（英文摘要）：www.328tibet.cn accounting information；misrepresentation；civil liability；
Abstract（英文摘要）：www.328tibet.cn Misrepresentation is a kind of serious security fraud on security market. In recent years, a series of misrepresentation cases one after other warns us of their harmfulness. More than 70% are about accounting information according to the security market. Most misrepresentation cases relate to false accounting information, and it is the customary tactics of public company to utilize accounting information to swindle. Standardizing disclosure of accounting information is meaningful in improving the quality of accounting information and guaranteeing security market, so as to be fair and to be in order. Furthermore, it is essential to set up civil liability system of misrepresentation in accounting information. Accounting is a very professional language, accounting information is produced and reported strictly according to accounting regulations, accounting criteria, accounting system, etc. Based on these features of accounting information, accounting field and law field produce different opinions on civil liability of misrepresentation in accounting information, so there is the research on the basic problems of civil liability of accounting information.The article divides into five chapters altogether.Chapter Ⅰ summaries misrepresentation in accounting information. This chapter introduces the concept of misrepresentation in accounting information, and probes into the form of misrepresentation in accounting information, and.finally points out,the nature of misrepresentation in accounting information, that is, it violates accounting information disclosure system. The accounting information disclosure system is a foundation stone of the security market. Accounting information disclosure of the security requires observing certain principles, and misrepresentation in accounting information has violated these principles exactly.Chapter Ⅱ is about the assertion of misrepresentation of accounting information. What’s the misrepresentation in accounting information and how to assert is the key to establish civil liability. The part discusses the standard of accounting information’s " authenticity " at first. There are two kinds of theories; they fully show the difference between the accounting field and law circles. Here, the author expresses his own understanding and thinks the law circle should fully respect the characteristics of accounting discipline, in order to reach the circulation of the law and accountant. Then, we discuss the material standard. Misrepresentation in accounting information bears civil liability only when it accords with the material standard, so, how to establish great standard is essential. About the material standard, the law of every country is different, and the educational circles also he different views. Through description, we can draw experience from every country’s law and fully consider the view of all educational circles, so as to establish fairer, more rational standard.Chapter Ⅲ states the composition of civil liability for misrepresentation in accounting information. The composition of civil liability is a basic problem of the civil liability. This chapter divides into four altogether. Section one probes into the nature of the civil liability for misrepresentation in accounting information.. The nature of civil liability determines its compositions and born etc, which is the base of the following chapters. Through describing, we point out that civil liability for misrepresentation in accounting information is the liability for tort and a kind of special liability for tort. Section two probes into the subject of civil liability for misrepresentation in accounting information. We think that there are four kinds of subjects of civil liability (say ominously). Section three explained that the damages of civil liability for misrepresentation in accounting information, Including the ranges for damage of the fact, compensation and computing technologies for damage, The calculation of compensation for damage is the important content of civil action, and it’s very complex, for space is limited, we only he a simple introduction. Section four states the causations of civil liability for misrepresentation in accounting information. This part introduces the general theory of causation, discuss if we can draw and quote from "constructive reliance" principle and "fraud on the market" theory of U.S.A.Chapter Ⅳ The regulation principle and oid the principle of civil liability for misrepresentation in accounting information. The regulation principle and oid the principleis the basic content of the civil liabilities. At first, we summary the regulation principle and oid the principle, so as to draw the regulation principle of civil liability for misrepresentation in accounting information. Then we especially introduce the regulation principle and oid the principle of civil liability both at home and abroad, and then analyze the dispute of regulation principle of civil liability of our country. Our academic fields he different views at the fault without principle of Limit Corporation. The author expresses his own views here.Chapter Ⅵ Perfect the civil liability for misrepresentation in accounting information of our country. As to the thing to perfect, we he expressed views among the above chapters. The chapter comes out to sum up specially. In this part, we summary the current situation of our country’s civil liability for misrepresentation in accounting information, thus point out the weakness of civil liability. In the end, we put forward corresponding suggestion of perfecting the civil liability for misrepresentation in accounting information on this basis.
论文关键词： 会计信息；虚假陈述；民事责任；
Key words（英文摘要）：www.328tibet.cn accounting information；misrepresentation；civil liability；