【作者】 王丽；

【导师】 于莹；

【作者基本信息】 吉林大学 ， 民商法学， 2006， 硕士

【摘要】 规范专业中介机构在证券市场中的行为,使它们保持其应有的独立性和客观性,对于维护证券市场的健康有序发展是至关重要的。我国的相关立法还不够完善,对专业中介机构及其从业人员虚假陈述的民事责任问题规定得过于简单,缺乏可操作性。借鉴相关国家及地区成熟的立法和司法经验,完善虚假陈述中的专家责任,构造有中国特色的投资者保护体系,就成为当务之急。文章从对注册会计师等专家及其证券执业活动的定性入手,对证券市场上专家的虚假陈述行为、专家责任的性质、归责原则及专家过错的认定标准、因果关系的认定及举证责任的承担、抗辩事由等问题进行探讨,以期对相关问题的研究有所助益。更多还原

【Abstract】 The growing need for expertise in services is increasing in modern society which is complicated, with detailed division of labor. So does the access to expert. Experts are in the unequal status compared to the general public, so it is the time to limit the experts’responsibility.With the development of the socialist market economy, China’s stock market has made tremendous achievements after 10 years of ups and downs. But because our securities markets laws are not perfect, there are still some problems in the securities market, especially false statements, resulting from civil liability issues, which harm the interests of investors, have become the focus of attention of all circles.The information in the securities market in the "far-reaching is moving his" core status of false statements to the normal order of the securities market impact of a holistic nature, such false statement is also against the interests of the two: directly affected the legitimate rights and interests of investors and the securities market order.In the spread of false statements, the disclosure of information system has been seriously distorted the market, the professional institutions and personnel information disclosure which is the most important quality control points.Article calls experts such as securities lawyers practicing lawyers, certified public accountants, and characterized property assessment staff. Fully draw on the experience of the parties, paper focuses on the creation of duties and responsibilities of experts in information disclosure on civil liability related issues, and put forward its own views in an objective manner.This is composed of four parts: the first part elaborates on the various false statements of experts and characters of civil liability on experts’false statements. In order to define the false statement, a brief analysis of the patterns of a false statement is needed. On this basis of the expert’s own practice in the complexity of the activities of information disclosure followed by in-depth discussion of their operations in the securities market. Secondly,更多还原