论虚假陈述民事责任的归责原则

Imputation Criterion of Civil Liability for Misrepresentation

本文对上市公司法人、董事、监事、经理以及注册会计师的虚假陈述民事责任的归责原则进行理论分析,认为对于上市公司应当采用无过错原则,而对其他主体则应当采用过错推定原则,以充分保护投资者利益。

This paper discusses the imputation criterion of a listed company, its directors, supervisory directors, officers and CPAs in civil procedure for misrepresentation. The author thinks strict liability is applicable to a listed company, and presumption of fault can be used to impute the liability of other groups.