论公司会计信息失真的民事责任

发布时间：2018-01-08 15:33

本文关键词：论公司会计信息失真的民事责任　出处：《扬州大学》2012年硕士论文　论文类型：学位论文

【摘要】：公司会计信息是市场交易的重要依据,更是证券市场有序发展的基础。目前,大量的虚假会计信息充斥于交易市场和证券市场,影响交易主体和投资人的决策,大大增加了市场活动的风险,防范会计信息失真已成为法学研究的重要课题。导致会计信息失真的原因有很多,民事责任体系的缺失是其中的重要原因。除引言与结论外,本文分为四部分。第一部分论述了公司会计信息失真民事责任的意义。公司会计信息失真在非上市公司与上市公司之间有不同的表现。为了更有效的治理公司会计信息失真,必须建立起会计信息失真的民事责任制度,发挥民事责仟的补偿、惩罚及协助市场管理、完善公司治理之功效。第二部分是对公司会计信息失真民事责任的性质辨析。公司会计信息失真民事责任的性质历来存在争议。本着最大限度保护受害人利益和促进市场秩序及早恢复的原则,本文认为,对于非上市公司因为合同的存在,使其对会计信息失真承担合同责任比较合适；对于上市公司则以承担侵权责任比较妥当。第三部分是公司会计信息失真民事责任的法律比较。公司会计信息失真从出现之日起就不是哪一个国家所特有的经济现象,而是一个令世界各国均感头疼的问题。美国和日本的公司会计信息失真民事责任制度相对比较完善,其相关理论与法律规定,对我国相关制度的健全具有重要的借鉴意义。第四部分详细论述了我国公司会计信息失真民事责任的现状与完善措施,是本文的重点。对于非上市公司会计信息失真的民事责任,除《合同法》之外,《公司法》、《会计法》等均未提及,这是造成非上市公司会计信息失真民事责任在整个公司会计信息失真民事责任体系内无足轻重的现实原因之一。对上市公司会计信息失真民事责任的规范,我国《证券法》的规定也存在着数量稀少、可操作性不强、责任主体不全、程序性保障机制不完善等问题。本文从归责原则、构成要件、赔偿范围、诉讼机制方面对我国公司会计信息失真民事责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.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D923

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