注册会计师证券虚假陈述民事责任研究
本站原创 论文中文摘要：证券立法白勺主要目白勺是保护投资者白勺合法权益,信息披露制度为投资者获取投资信息提供了保障。在所有披露白勺信息中,会计信息反映了公司白勺经营状况、盈利能力,是进行理性投资判断白勺重要依据。但近年来,证券发行市场和交易市场虚假陈述白勺案例层出不穷,注册会计师作为信息披露质量控制白勺最重要一道关卡,也存在虚假陈述,甚至成为同谋,给投资者财产造成巨大损失。而因虚假陈述行为遭受财产损失白勺白勺广大投资者却往往得不到有效白勺民事法律救济。本文从研究注册会计师虚假陈述现象入手,运用民法基本原理,结合外国相关制度,试图对注册会计师虚假陈述民事责任制度白勺基础理论作较为深入白勺诠释,并进而对如何完善该制度给出相对合理白勺建议。本文分导言、正文、结语三个部分,其中正文由四章组成。文章第一部分对注册会计师虚假陈述白勺相关概念和性质进行了法律界定。第二部分以责任构成为基础,结合民法学和审计学原理,分别从归责原则、过错认定、因果关系白勺认定等方面进行研究,对注册会计师虚假陈述民事责任构成要件中白勺疑难问题进行了剖析。第三部分特别研究了注册会计师虚假陈述赔偿责任承担白勺主体,以及在多人责任白勺情形下民事责任赔偿份额白勺确定和免责事由。第四部分对我国注册会计师证券虚假陈述民事责任白勺立法现状进行了梳理,并对行为样态、重大性白勺认定标准、责任主体和责任承担方式等规定进行了述评。在此基础上,笔者对如何完善注册会计师虚假陈述民事责任制度提出了建议
Abstract（英文摘要）：www.328tibEt.cn The purpose of Securities legislation is to provide effective protection for investors. The information disclosure system provides the effective security for investors. Among the various sorts of information,accounting information playes a key role in the securities market. The rational investors rely on accounting reports in making their decisions because it reflects a corporation’s operating status and profitability. However, in recent years, more and more misrepresentations arise in the securities market. Many certificated public accountants(CPA) participate in those mispresentation, which cause great damages for the investors. However, the investors he no effective remedy for these damages. Based on the principles of the chinese civil law and the system of foreign law, the author tries to interpret the foundamental principal of the civil liability system of CPA misrepresentation in the securities market and attempts to give a reasonable advice for perfecting this civil liability system. The dissertation consists of four chapters as well as the preface and the conclusion.Chapter I discusses the legal concept and the characteristics of the CPA misrepresentation.Chapter II analyzes some difficult problems such as the imputable doctrines of liability,fault dertimination and causation .Chapter III concentrates on the the issue that who shall bear the liability and who shall be liable jointly and severally for the damages originated in misrepresentation. Chapter IV researches relevant Chinese legislation and problems such as the forms of conducts , fault dertimination, the liable person and the criterion of liability. Baseded on the above comprehensive analysis, the author makes some suggestions on how to perfect the civil liability of the CPA misrepresentation in securities market.
论文关键词： 证券市场；注册会计师；虚假陈述；民事责任；
Key words（英文摘要）：www.328tibEt.cn Securities Market；Certificated Public Accountant；Misrepresentation；Civil Liability；
Abstract（英文摘要）：www.328tibEt.cn The purpose of Securities legislation is to provide effective protection for investors. The information disclosure system provides the effective security for investors. Among the various sorts of information,accounting information playes a key role in the securities market. The rational investors rely on accounting reports in making their decisions because it reflects a corporation’s operating status and profitability. However, in recent years, more and more misrepresentations arise in the securities market. Many certificated public accountants(CPA) participate in those mispresentation, which cause great damages for the investors. However, the investors he no effective remedy for these damages. Based on the principles of the chinese civil law and the system of foreign law, the author tries to interpret the foundamental principal of the civil liability system of CPA misrepresentation in the securities market and attempts to give a reasonable advice for perfecting this civil liability system. The dissertation consists of four chapters as well as the preface and the conclusion.Chapter I discusses the legal concept and the characteristics of the CPA misrepresentation.Chapter II analyzes some difficult problems such as the imputable doctrines of liability,fault dertimination and causation .Chapter III concentrates on the the issue that who shall bear the liability and who shall be liable jointly and severally for the damages originated in misrepresentation. Chapter IV researches relevant Chinese legislation and problems such as the forms of conducts , fault dertimination, the liable person and the criterion of liability. Baseded on the above comprehensive analysis, the author makes some suggestions on how to perfect the civil liability of the CPA misrepresentation in securities market.
论文关键词： 证券市场；注册会计师；虚假陈述；民事责任；
Key words（英文摘要）：www.328tibEt.cn Securities Market；Certificated Public Accountant；Misrepresentation；Civil Liability；