证券虚假陈述的界定

The Definition of the False Statement of Securities

我国证券市场在信息披露方面的违法违规行为一直较为普遍,为了更为有效地规制这种行为,虚假信息披露的民事责任制度亟待完善。但证券虚假陈述的清晰界定,又是确定其民事责任的先决条件,为此,从证券虚假陈述的对象、表现形态、主体等方面对证券虚假陈述的内涵和外延加以论述,以准确界定其概念。

It is common that there are many false statements in our market of securities. Forbidding this phenomenon effectively, the civil liability of false statement of securities must be perfect.The false statement of securities have to be explicitly defined, because it is the precondition for deciding civil liabilities. This paper has talked about the connotation and denotation of the concept of the false statement of securities.