法务会计专家在虚假陈述证券民事诉讼中的作用:国际经验及启示

Study on Roles of Forensic Accountants in Securities class actions for False Statement under Transition Economy

本文从法务会计专家提供的法庭证据标准出发,分析了我国因虚假会计信息引发的证券民事诉讼中的争议问题,以及法务会计专家在此类案件中的作用。本文借鉴国外法务会计专家在诉讼中的具体工作方法,对我国处在转型经济条件下因虚假会计信息引发的证券民事诉讼如何进行损失计算提出了实质性的建议。

A forensic accountant can play a number of roles in securities class action and the dispute resolution.This paper analyses the evidence standards of forensic accounting and special experience of foreign forensic experts,and supplies references to such problems as calculation of losses of financial litigations.