中国证券市场虚假陈述法律制度研究
发布时间：2018-08-22 16:22
【摘要】： 证券市场的信息化特征使得准确、及时、完整的信息披露直接关系到证券市场的生存、稳定和繁荣，，因而在证券市场的各种违法违规行为中，虚假陈述是一个最值得研究的课题。特别是对中国证券市场这个新生事物来说，虚假陈述更是一个亟待解决的问题： 一、在证券市场中，虚假陈述和信息披露是一个硬币的正反两面。各国的经验表明良好的信息披露制度是保持证券市场可信度和有效性的重要机制，对虚假陈述行为的防范和规制也就是对信息披露制度的完善和发展，从这个意义上说信息披露制度有多重要，建立对虚假陈述行为的防火墙就有多重要。 二、虚假陈述是证券市场上民事侵权行为的基本形态，且与内幕交易等行为有千丝万缕的联系，抓住惩治虚假陈述这一主线，就可以对规范证券市场起到牵一发而动全身的效果。 就是在证券市场发展最为完善的美国，最近几年也发生了一系列的公司丑闻，对美国经济造成了很大的打击。可见这是一个具有普遍意义的课题，值得去研究，这也是我选择证券市场虚假陈述问题作为我论文主题的原因。 论文采用逐层递进式的论证方式，笔者从分析基本概念入手，在探讨中国证券市场虚假陈述的成因的基础上，具体提出了防范措施。同时笔者从多视角对虚假陈述问题进行了研究，从社会、经济及法律层面围绕该问题展开讨论，核心的思想主要是：证券市场应在充分的信息披露和保护投资者合法权益的观念指导下，确立其保护投资者和优化资源配置的功能定位；通过建立以法律为后盾的强制性信息披露制度，借助行政责任、刑事责任、民事责任的综合规制，从实体和程序两个层面克服虚假陈述的问题。
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.287
本文编号：2197657
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.287
【参考文献】
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