本文選題：虛假陳述 + 民事責(zé)任��； 參考：《湖南大學(xué)》2015年碩士論文

【摘要】：自1986年新中國(guó)證券市場(chǎng)建立以來,我國(guó)證券業(yè)迅速發(fā)展,證券交易品種日益繁多、投資數(shù)額大幅遞增。證券業(yè)蓬勃發(fā)展的同時(shí),對(duì)于證券法律制度的完善也急需與時(shí)俱進(jìn)。證券法律制度是保障證券市場(chǎng)健康發(fā)展的基本法律制度,作為證券法律制度支柱的信息披露制度在維護(hù)投資者利益方面發(fā)揮著重要作用。在我國(guó)證券市場(chǎng)中,證券違法案件層出不窮,尤其以虛假陳述違法案件最甚,嚴(yán)重?fù)p害了投資者的利益,影響了證券市場(chǎng)的正常運(yùn)轉(zhuǎn)。雖然刑罰能在打擊犯罪、行政處罰能在規(guī)范市場(chǎng)秩序方面起到一定作用,但兩者都難以在最大程度上彌補(bǔ)善意投資者的損失。而世界各國(guó)保護(hù)投資者權(quán)益的有效途徑就是建立完善的民事責(zé)任制度。由于我國(guó)證券市場(chǎng)起步較晚,對(duì)證券虛假陳述民事責(zé)任制度的研究還處在摸索階段,沒有具體完善的規(guī)定,目前實(shí)踐中,多以《最高人民法院關(guān)于受理證券市場(chǎng)因虛假陳述引發(fā)的民事賠償案件的若干規(guī)定》作為審判依據(jù)。在虛假陳述民事案件中,投資者花費(fèi)時(shí)間金錢來進(jìn)行訴訟是為了使自己的損失獲得一個(gè)賠償,究竟他們獲得怎樣的賠償關(guān)系著他們的付出與回報(bào)是否成正比。所以如何準(zhǔn)確合理的確定賠償是司法審判必須面對(duì)的課題,是司法審判的關(guān)鍵目的所在,更是證券法“保護(hù)投資者”的核心要義。賠償額的確定所涉及到的問題主要包括:賠償范圍的確定、虛假陳述實(shí)施日及虛假陳述揭露日的確定、具體計(jì)算方法的標(biāo)準(zhǔn)等。而在證券市場(chǎng)上,需要信息披露義務(wù)人披露的全部信息中,會(huì)計(jì)信息所占的比例通常在70%以上,因此,對(duì)會(huì)計(jì)信息的重要性進(jìn)行界定對(duì)于虛假陳述民事案件的處理就十分關(guān)鍵。為了有效保護(hù)投資者的合法權(quán)益,應(yīng)該取消進(jìn)行虛假陳述民事賠償案件訴訟的前置程序的規(guī)定;改變目前對(duì)虛假陳述重大事件認(rèn)定標(biāo)準(zhǔn)以列舉式為主的形式,應(yīng)給出一套可執(zhí)行性強(qiáng)的法理上的判定標(biāo)準(zhǔn)。
[Abstract]:Since the establishment of the new Chinese securities market in 1986, the securities industry of our country has developed rapidly, the variety of securities trading has been increasing day by day, and the investment amount has increased greatly. With the rapid development of the securities industry, the perfection of the securities legal system is also in urgent need of keeping pace with the times. The securities legal system is the basic legal system to ensure the healthy development of the securities market. The information disclosure system, which is the pillar of the securities legal system, plays an important role in safeguarding the interests of investors. In China's securities market, securities illegal cases emerge in endlessly, especially the misrepresentation of illegal cases is the most serious, seriously damaged the interests of investors and affected the normal operation of the securities market. Although punishment can fight crime and administrative punishment can play a certain role in regulating market order, both of them can hardly make up for the loss of bona fide investors to the greatest extent. The effective way to protect the rights and interests of investors in the world is to establish a perfect civil liability system. Due to the late start of the securities market in our country, the research on the civil liability system of securities misrepresentation is still in the stage of exploration, and there are no specific and perfect regulations. Some provisions of the Supreme people's Court on accepting civil compensation cases caused by false statements in the securities market are taken as the basis of the trial. In civil cases of misrepresentation, investors spend time and money on litigation in order to get a compensation for their losses. What kind of compensation they get is related to whether their pay is proportional to their return. Therefore, how to determine the compensation accurately and reasonably is the subject that the judicial trial must face, is the key purpose of the judicial trial, and is also the core meaning of "protecting investors" in the Securities Law. The determination of compensation mainly includes the determination of compensation scope, the date of false statement implementation and the date of disclosure of false statement, the standard of concrete calculation method, etc. In the securities market, accounting information usually accounts for more than 70% of the total information required to be disclosed by the disclosure obligor. Therefore, defining the importance of accounting information is crucial to the handling of civil cases of misrepresentation. In order to effectively protect the legitimate rights and interests of investors, it is necessary to cancel the provisions of the pre-procedure for conducting civil compensation cases involving false statements, and to change the existing criteria for the determination of major events of misrepresentation in the form of enumerations, It is necessary to give a set of legal criteria of strong executability.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D923

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相關(guān)期刊論文 前1條

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