【摘要】： 證券市場的信息化特征使得準(zhǔn)確、及時(shí)、完整的信息披露直接關(guān)系到證券市場的生存、穩(wěn)定和繁榮，，因而在證券市場的各種違法違規(guī)行為中，虛假陳述是一個(gè)最值得研究的課題。特別是對中國證券市場這個(gè)新生事物來說，虛假陳述更是一個(gè)亟待解決的問題： 一、在證券市場中，虛假陳述和信息披露是一個(gè)硬幣的正反兩面。各國的經(jīng)驗(yàn)表明良好的信息披露制度是保持證券市場可信度和有效性的重要機(jī)制，對虛假陳述行為的防范和規(guī)制也就是對信息披露制度的完善和發(fā)展，從這個(gè)意義上說信息披露制度有多重要，建立對虛假陳述行為的防火墻就有多重要。 二、虛假陳述是證券市場上民事侵權(quán)行為的基本形態(tài)，且與內(nèi)幕交易等行為有千絲萬縷的聯(lián)系，抓住懲治虛假陳述這一主線，就可以對規(guī)范證券市場起到牽一發(fā)而動(dòng)全身的效果。 就是在證券市場發(fā)展最為完善的美國，最近幾年也發(fā)生了一系列的公司丑聞，對美國經(jīng)濟(jì)造成了很大的打擊。可見這是一個(gè)具有普遍意義的課題，值得去研究，這也是我選擇證券市場虛假陳述問題作為我論文主題的原因。 論文采用逐層遞進(jìn)式的論證方式，筆者從分析基本概念入手，在探討中國證券市場虛假陳述的成因的基礎(chǔ)上，具體提出了防范措施。同時(shí)筆者從多視角對虛假陳述問題進(jìn)行了研究，從社會(huì)、經(jīng)濟(jì)及法律層面圍繞該問題展開討論，核心的思想主要是：證券市場應(yīng)在充分的信息披露和保護(hù)投資者合法權(quán)益的觀念指導(dǎo)下，確立其保護(hù)投資者和優(yōu)化資源配置的功能定位；通過建立以法律為后盾的強(qiáng)制性信息披露制度，借助行政責(zé)任、刑事責(zé)任、民事責(zé)任的綜合規(guī)制，從實(shí)體和程序兩個(gè)層面克服虛假陳述的問題。
[Abstract]:The information characteristics of the securities market make accurate, timely and complete information disclosure directly related to the survival, stability and prosperity of the securities market. False statement is the most worthy subject to study. Especially for this new thing in China's securities market, misrepresentation is an even more urgent problem to be solved: first, in the securities market, False statements and information disclosure are two sides of a coin. The experience of various countries shows that a good information disclosure system is an important mechanism to maintain the credibility and effectiveness of the securities market. The prevention and regulation of false statements is also the improvement and development of the information disclosure system. In this sense, how important is the information disclosure system and how important is to establish a firewall for false statements. Second, the false statement is the basic form of civil tort in the securities market, and it is inextricably linked with insider trading, so we should grasp the main line of punishing the false statement. You can regulate the securities market to play a leading and systemic effect. Even in the United States, where the securities market is the most developed, there have also been a series of corporate scandals in recent years, which have dealt a great blow to the American economy. We can see that this is a topic of universal significance, which is worthy of study, which is why I choose the problem of false statement in the securities market as the subject of my thesis. Based on the analysis of the basic concepts, the author discusses the causes of false statements in China's securities market and puts forward some preventive measures. At the same time, the author studies the problem of false statement from many perspectives, and discusses the problem from the social, economic and legal aspects. The core ideas are as follows: the securities market should establish the function of protecting investors and optimizing the allocation of resources under the guidance of sufficient information disclosure and the concept of protecting the legitimate rights and interests of investors; Through the establishment of the compulsory information disclosure system backed by law and the comprehensive regulation of administrative liability, criminal liability and civil liability, the problems of false statements can be overcome from the two aspects of entity and procedure.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：D922.287

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本文編號(hào)：2197657