虚假会计信息行为主体连带责任的困境及改进路径

Plight and Way-out of the Joint and Several Liability about Behavior Entity in False Accounting Information

基于法哲学与法经济学视角,连带责任的有效性统一于行为的正激励效应,其产生的前提是行为主体间信息对称性或行为互通性。目前虚假会计信息行为主体连带责任的制度设计困境在于法律规范既没有体现法的客观性价值需求,也没有体现行为主体利益的综合效用性需求,改进的路径应当是寻着正激励效应产生的目标价值思路进行重新设计。

The validity of the joint and several liability all is united in the positive stimulated effectiveness of behavior whether the law philosophy or the law economy, the premise of which is the information symmetry or the behavior commutation among the behavior entity. At present, in the false accounting information behavior entity, the joint and several liability system design neither reflects the objective value demand, nor accords to the comprehensive effectiveness of behaviors, so the way-out is to re-design the target value produced by the positive drive effect.