程序公平、结果公平在会计信息虚假陈述责任认定中的应用

The Appliance of Procedure Fairness and Result Fairness to the False Statement of Accounting Information Liability

会计信息虚假陈述(失真)一直是媒体和公众关注的热点问题。因此,完善会计信息虚假陈述民事责任认定标准已经成为恢复投资者信心、重振证券市场的重要工作。法律界与会计界对会计信息虚假陈述责任认定存在着较为明显的分歧。本文在对程序公平和结果公平比较分析的基础上,结合会计工作本身的特点,联系会计信息披露义务人为谨慎人的特征,认为目前在会计信息虚假陈述责任认定中应该以程序公平为主要依据。

False statement of accounting information is always the hot spot to the medium and the public. Therefore, improving the standard of the Civil Liability caused by the false statement of accounting information has become an important job to restore investors and revive bond market. However there exists obvious divergence between the legal profesion and the accountant community on it. After comparing the procedure fairness and the result fairness , combining the accounting work traits, and connecting the characteristic of accounting information obligor as cautious people , the author considers that procedure fairness is the basic to maintaining the civil liability caused by false statement of accounting information at present.