本文選題：信息披露　切入點：虛假陳述　出處：《中央民族大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：我國自1990年重新建立證券市場以來,在《證券法》、《公司法》、《上市公司信息披露管理辦法》等法律規(guī)范中分別規(guī)定了董事在證券虛假陳述中的法律責任。在實踐中,先以證券監(jiān)管部門追究董事在虛假陳述案件中的行政責任為開端,進而啟動追究董事刑事責任或民事責任的程序。在這種模式下,董事在虛假陳述案件中多承擔行政責任與刑事責任,較少承擔民事責任,受害者尋求救濟時面臨訴訟時間長、賠償?shù)貌坏奖Ｕ系仍S多不利因素。 在借鑒國外經(jīng)驗與結(jié)合本國實情的基礎(chǔ)上,我國立法者應(yīng)從以下幾方面入手補充和修改相關(guān)法律規(guī)范,以確保公司對外披露信息的準確、及時等,規(guī)制董事濫用信息優(yōu)勢侵害他人利益的行為。第一、明確董事在信息披露中的法律義務(wù)。立法者應(yīng)明確董事的勤勉與誠信義務(wù),以更好地約束董事的職務(wù)行為。第二、明確董事承擔賠償責任的認定標準。在虛假陳述案件中,董事要與其任職的公司等主體承擔連帶賠償責任。立法者應(yīng)明確董事的勤勉抗辯規(guī)則和承擔連帶責任的判定標準,以準確地認定董事的賠償責任。第三、完善董事在虛假陳述中的刑事責任。立法者應(yīng)擴大對證券虛假陳述犯罪客觀方面的規(guī)定,適度提高刑罰,以懲戒董事的違法行為。第四、改進虛假陳述賠償案件的審理方式。由于前置程序的要求和證券虛假陳述訴訟具有群體性、復(fù)雜性的特點,司法人員可以借鑒國外示范訴訟的模式審理虛假陳述案件以提高效率。第五、明確董事在內(nèi)部控制活動中的責任。內(nèi)部控制活動與信息披露有著緊密的聯(lián)系,立法者應(yīng)明確董事在信息披露中的法律責任,以確保公司對外披露信息的真實、完整、及時。 由于證券虛假陳述案件較為復(fù)雜,其中會涉及發(fā)行公司及其董事、會計事務(wù)所、保薦人等多方主體,本文主要說明和討論證券虛假陳述中發(fā)行人董事的法律責任。通過比較中外法律對證券虛假陳述中董事法律責任的規(guī)定與結(jié)合具體案例,分析我國證券虛假陳述中董事法律責任的不足和需要盡快解決的問題,并提出一些改進建議。 本文主要分為四部分： 第一部分證券虛假陳述中董事法律責任的基礎(chǔ)問題。主要介紹信息披露與虛假陳述行為,董事在信息披露中的義務(wù),證券虛假陳述中董事的責任構(gòu)成要件。 第二部分證券虛假陳述中董事法律責任的比較。分別介紹美國、香港特別行政區(qū)、日本法律中對證券虛假陳述中董事法律責任的規(guī)定。 第三部分我國法律對證券虛假陳述中董事法律責任的規(guī)定。分析和說明現(xiàn)階段我國證券虛假陳述中董事的法律責任,以及實踐中存在的不足。 第四部分完善我國證券虛假陳述中董事法律責任的建議。立法者應(yīng)進一步完善證券虛假陳述中董事刑事責任、民事責任中的具體內(nèi)容,協(xié)調(diào)證券虛假陳述中董事責任追究機制等。
[Abstract]:Since the re-establishment of the securities market in 1990, the legal liability of directors in the false statements of securities has been stipulated in the legal norms of Securities Law, Company Law, and measures for the Information Disclosure of listed companies, respectively. The first step is to investigate the administrative liability of the directors in the case of false statement, and then to initiate the procedure of investigating the director's criminal liability or civil liability. Many unfavorable factors such as administrative and criminal liability and less civil liability are taken by the directors in false statement cases. The victims face long litigation time and the compensation can't be guaranteed when they seek redress. On the basis of drawing lessons from foreign experience and combining with the reality of our country, our legislators should supplement and modify the relevant legal norms from the following aspects to ensure the accuracy and timeliness of the company's disclosure of information to the outside world. First, it is clear that the legal obligation of directors in information disclosure. Legislators should make clear the duty of diligence and good faith of directors, in order to better restrain the duties of directors. In the case of false statement, the director should bear the joint and several liability with the company, etc. The legislator should make clear the rules of the director's diligent defense and the judgment standard of the joint and several liability. Third, perfect the director's criminal liability in false statement. The legislator should expand the objective provisions on the crime of securities misrepresentation, appropriately increase the penalty to punish the director's illegal behavior. 4th, To improve the trial method of compensation cases for false statements. Due to the requirement of pre-procedure and the characteristics of group and complexity of securities misrepresentation litigation, Judicial personnel can learn from the model of foreign model litigation to try misrepresentation cases in order to improve the efficiency. 5th, clear director's responsibility in the internal control activities, internal control activities and information disclosure has a close relationship, The legislator should make clear the legal responsibility of the director in the information disclosure to ensure the truth, integrity and timely disclosure of the company's information to the outside world. As the case of misrepresentation of securities is relatively complex, it will involve the issuing company and its directors, accounting firms, sponsors, and other parties, This paper mainly explains and discusses the legal liability of the issuer in the false statement of securities. By comparing the legal liability of the director in the false statement of securities between China and foreign countries and combining with specific cases, This paper analyzes the deficiency of the director's legal liability in China's securities misrepresentation and the problems that need to be solved as soon as possible, and puts forward some suggestions for improvement. This paper is divided into four parts:. The first part is about the basic issues of directors' legal liability in securities misrepresentation. It mainly introduces information disclosure and misrepresentation behavior, directors' obligations in information disclosure, and the constitutive requirements of directors' liability in securities misrepresentation. The second part is the comparison of the legal liability of directors in securities misrepresentation. It introduces the legal liability of directors in the United States, Hong Kong Special Administrative region and Japan respectively. The third part is about the legal liability of directors in the false statement of securities in our country. It analyzes and explains the legal liability of directors in the misrepresentation of securities in our country at the present stage, as well as the deficiency in practice. In the 4th part, the author proposes to perfect the legal liability of directors in the false statement of securities in China. The legislator should further perfect the specific contents of the criminal liability and civil liability of directors in the false statement of securities. Coordinate the accountability mechanism of directors in the false statement of securities.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D922.287;D922.291.91

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