违反信息披露义务责任中损失计算的利益衡量

发布时间：2018-01-24 22:14

本文关键词： 违反信息披露义务责任利益衡量损失计算损失因果关系计算法则系统风险　出处：《法学评论》2017年04期 　论文类型：期刊论文

【摘要】：损失计算是违反信息披露义务责任的难点也是一个利益平衡点。对于此,应先行确定损失计算的范围,再以具体的计算方法确定可赔偿范围内的损失数额。其中,以损失因果关系的直接后果性和可预见性作为损失范围的利益衡量装置,以此确定损失范围的各时间点,界定损失的可计算区间。同时以计算算法中计算参数的易获取性,对投资行为反映的准确性,算法对现实交易的还原性作为计算法则的利益衡量装置。结合我国证券市场的特性,应选取买入和卖出平均价及系统风险损失作为计算参数,以符合计算法则利益衡量标准的算法来计算各参数。最终以买入和卖出平均价的差额乘以证券数量,再减去系统风险损失作为损失赔偿数额。
[Abstract]:Loss calculation is the difficulty of violating the obligation of information disclosure, and it is also a point of interest balance. For this reason, the scope of loss calculation should be determined first. Then the amount of loss within the scope of compensation is determined by specific calculation methods. Among them, the direct consequence and predictability of loss causality are taken as the benefit measurement device of loss scope. In this way, the time points of the loss range are determined, and the calculable interval of the loss is defined. At the same time, the accuracy of reflecting the investment behavior is obtained by the easy availability of the calculation parameters in the calculation algorithm. According to the characteristics of China's securities market, the average price and system risk loss should be selected as the calculation parameters. Finally, the difference between average price of buy and sell is multiplied by the number of securities, and then the loss of system risk is subtracted as the compensation amount.
【作者单位】：中南财经政法大学法学院;
【分类号】：D922.287
【正文快照】： 一、问题的提出近来《证券法》的修改再次被提上日程,其中推进股票发行注册制改革成为本轮修法的重点,其本质是要建立以信息披露为中心的市场自治型资源配置机制。(1)由此投资者将对披露信息更加倚重。当违反信息披露义务(以下简称为违反信披义务)致使瑕疵信息出现时,因信赖

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