虚假财务报告法律责任产生之理论分析

Theoretical Analysis of the Rising of Legal Responsibility for Misrepresentation in Financial Reporting

法律义务是产生法律责任的前提。财务报告法律责任是在信息义务人没有恰当履行财务报告义务时产生的。提供真实而完整的财务报告,是企业管理当局受托责任的内在要求,也是股东股权的要求。为保护资财提供者的利益,促进资本市场发展,目前各国均采用强制性信息披露制度,并追究虚假陈述的法律责任。

Legal duty is the premise of legal liability. Providing true and fair financial reporting is a part of accountability of the board of directors and management. Correspondingly, getting true accounting information is the right of shareholders. If the providers of accounting information (directors and management, etc) provide financial reporting with misrepresentation which causes losses of investors, they should pay for their wrongdoings, that is, they should take on legal liabilities. Institution about legal responsibility for misrepresentation is key to protect investors which correspondently promotes the fairness and efficiency of capital market.