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  本文關(guān)鍵詞：論公司會計信息失真的民事責(zé)任　出處：《揚州大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計信息失真 民事責(zé)任 非上市公司 構(gòu)成要件 訴訟保障

【摘要】：公司會計信息是市場交易的重要依據(jù),更是證券市場有序發(fā)展的基礎(chǔ)。目前,大量的虛假會計信息充斥于交易市場和證券市場,影響交易主體和投資人的決策,大大增加了市場活動的風(fēng)險,防范會計信息失真已成為法學(xué)研究的重要課題。導(dǎo)致會計信息失真的原因有很多,民事責(zé)任體系的缺失是其中的重要原因。 除引言與結(jié)論外,本文分為四部分。 第一部分論述了公司會計信息失真民事責(zé)任的意義。公司會計信息失真在非上市公司與上市公司之間有不同的表現(xiàn)。為了更有效的治理公司會計信息失真,必須建立起會計信息失真的民事責(zé)任制度,發(fā)揮民事責(zé)仟的補(bǔ)償、懲罰及協(xié)助市場管理、完善公司治理之功效。 第二部分是對公司會計信息失真民事責(zé)任的性質(zhì)辨析。公司會計信息失真民事責(zé)任的性質(zhì)歷來存在爭議。本著最大限度保護(hù)受害人利益和促進(jìn)市場秩序及早恢復(fù)的原則,本文認(rèn)為,對于非上市公司因為合同的存在,使其對會計信息失真承擔(dān)合同責(zé)任比較合適；對于上市公司則以承擔(dān)侵權(quán)責(zé)任比較妥當(dāng)。 第三部分是公司會計信息失真民事責(zé)任的法律比較。公司會計信息失真從出現(xiàn)之日起就不是哪一個國家所特有的經(jīng)濟(jì)現(xiàn)象,而是一個令世界各國均感頭疼的問題。美國和日本的公司會計信息失真民事責(zé)任制度相對比較完善,其相關(guān)理論與法律規(guī)定,對我國相關(guān)制度的健全具有重要的借鑒意義。 第四部分詳細(xì)論述了我國公司會計信息失真民事責(zé)任的現(xiàn)狀與完善措施,是本文的重點。對于非上市公司會計信息失真的民事責(zé)任,除《合同法》之外,《公司法》、《會計法》等均未提及,這是造成非上市公司會計信息失真民事責(zé)任在整個公司會計信息失真民事責(zé)任體系內(nèi)無足輕重的現(xiàn)實原因之一。對上市公司會計信息失真民事責(zé)任的規(guī)范,我國《證券法》的規(guī)定也存在著數(shù)量稀少、可操作性不強(qiáng)、責(zé)任主體不全、程序性保障機(jī)制不完善等問題。本文從歸責(zé)原則、構(gòu)成要件、賠償范圍、訴訟機(jī)制方面對我國公司會計信息失真民事責(zé)任制度提出了完善措施。
[Abstract]:Corporate accounting information is an important basis for market transactions, but also the basis for orderly development of the securities market. At present, a large number of false accounting information is flooded in the trading market and the securities market, affecting the decision-making of trading subjects and investors. It has greatly increased the risk of market activities, and preventing the distortion of accounting information has become an important subject of legal research. There are many reasons leading to the distortion of accounting information, among which the lack of civil liability system is one of the important reasons. In addition to the introduction and conclusions, this paper is divided into four parts. The first part discusses the meaning of the civil liability of the distortion of corporate accounting information. The distortion of corporate accounting information has different performance between non-listed companies and listed companies. In order to deal with the distortion of corporate accounting information more effectively. The civil liability system of accounting information distortion must be established, the compensation of civil liability should be brought into play, the market management should be punished and assisted, and the efficiency of corporate governance should be improved. The second part is to distinguish and analyze the nature of civil liability for the distortion of corporate accounting information. The nature of civil liability for distortion of corporate accounting information has always been controversial. In order to maximize the protection of the interests of victims and promote the early recovery of market order. The principle of recovery. This paper holds that it is more appropriate for the non-listed companies to bear the contractual responsibility for accounting information distortion because of the existence of the contract. For listed companies to assume tort liability is more appropriate. The third part is the legal comparison of civil liability for the distortion of corporate accounting information. The distortion of corporate accounting information is not a unique economic phenomenon of any country from the day it appeared. The United States and Japan have relatively perfect civil liability system for the distortion of corporate accounting information, and its related theory and legal provisions are relatively perfect. It has important reference significance to the perfection of relevant system in our country. Part 4th discusses in detail the current situation and improvement measures of the civil liability for distortion of accounting information in China, which is the focus of this paper. The civil liability of accounting information distortion of non-listed companies, except the contract Law, is discussed in detail. "Company Law", "Accounting Law" and so on are not mentioned. This is one of the practical reasons why the civil liability of accounting information distortion of non-listed companies is insignificant in the whole civil liability system of accounting information distortion. The provisions of the Securities Law of our country also have some problems, such as scarcity of quantity, weak maneuverability, incomplete subject of responsibility, imperfect mechanism of procedural protection, etc. This paper is based on the principle of imputation, elements of constitution and scope of compensation. In the aspect of litigation mechanism, the author puts forward some measures to perfect the civil liability system of accounting information distortion in our country.
【學(xué)位授予單位】：揚州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D923

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