上市公司会计信息披露法律责任的设定问题

Issues of Definition of Legal Obligation of the Listed Companies' information Disclosures

中介机构和上市公司及其管理当局是当前会计信息披露最主要的违法主体 ,但两者在违法动因和危害程度等方面有许多不同。所以 ,要有效地惩罚和威慑违法行为 ,必须针对不同的违法主体设定相应的法律责任。本文主要分析中介机构和上市公司及其管理当局应该分别承担什么样的法律责任。本文认为 ,我国会计信息披露法律监管中主要的问题在于 ,对于上市公司及其管理当局 ,以行政责任为主的责任体系没有能够起到很好的惩罚和威慑作用 ;而对于中介机构 ,则是行政责任的追究力度不够。今后会计信息披露监管中需要重点解决的问题之一是 ,对于上市公司及其管理当局确立以民事责任为主的法律责任体系 ,同时加大对于中介机构违法行为的行政责任的追究力度。

Media-organization,listed company and it's management bureau should take prime responsibility for accounting information disclosure,but they have many differences in many aspects,such as causes and results.To punish criminality more efficiently,we must constitute different laws.The author argues that the main fault on the regulation on accounting information disclosure lies in that,current regulation doesn't punish criminality efficiently.In the near future,more important steps we must take are to constitute the law system focusing on civil responsibility to regulate listed company and it's management bureau,at the same time,to punish media-organization more severely through administration responsibility.