虚假陈述侵权责任之侵权行为认定

发布时间：2019-05-21 21:44

【摘要】：虚假陈述行为不仅干扰经济秩序,而且损害了广大投资者的合法利益。在虚假陈述行为的认定上,应采纳分层、分点的认定方法。首先在统合性标准方面,即虚假陈述行为的几个共性要件上,应将"理性投资者"理论作为重大性的判断标准,并借鉴"有效市场"理论作为公开性之认定标准。其次在类型化标准方面,根据虚假陈述行为的具体类型规定相应的认定标准。如虚假记载,强调的是真实性标准和合理性标准;误导性陈述,针对的是准确性标准;重大遗漏,则针对完整性标准;不正当披露,强调及时性和法定形式性要求。此外,场外资本市场的虚假陈述行为认定应与场内市场保持一致,无需特别规定,予以区别对待。
[Abstract]:False statements not only interfere with the economic order, but also harm the legitimate interests of the majority of investors. In the identification of false statement behavior, we should adopt the method of layering and dividing points. First of all, in the aspect of integration standard, that is, several common elements of false statement behavior, we should take the theory of "rational investor" as the criterion of importance, and draw lessons from the theory of "efficient market" as the standard of cognizance of openness. Secondly, in the aspect of typing standard, the corresponding identification standard is stipulated according to the specific type of false statement behavior. If the false record emphasizes the authenticity standard and the rationality standard; the misleading statement aims at the accuracy standard; the material omission aims at the completeness standard; the improper disclosure emphasizes the timeliness and the legal formality requirement. In addition, the identification of false statements in the over-the-counter capital market should be consistent with the in-field market and should be treated differently without special provisions.
【作者单位】：中南财经政法大学民商法典研究所;
【分类号】：D922.287

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