我国虚假陈述民事赔偿制度的经济分析

The Economic analysis on Misrepresentation in Civil Compensation System in China

我国重刑事(或行政)责任轻民事责任的立法传统,相关利益团体对投资者利益的漠视,投资者自身维权意识的淡薄,造成了我国虚假陈述民事赔偿制度的稀缺,致使资本市场会计舞弊行为泛滥,投资者合法权益得不到有效保护。现阶段我国需加大对虚假陈述民事赔偿制度的供给力度,以遏止资本市场上虚假会计信息泛滥的局面。

Criminal liability prior to civil liability is the legislative tradition in China.The investor＇s legal rights cannot be well protected and their consciousness of defense of the rights is weak which leads to the scarcity in the civil compensation system and the flooding of false accounting information in our country.The government should establish an effective rules to deal with the misrepresentation of accounting information in the civil compensation system.