证券市场信息披露的会计民事法律责任

Remarks on the Accounting Civil Legal Responsibility of Information Disclosure in the Securities Market

进入 2 0世纪 90年代以来 ,国际国内爆发了大量的财务舞弊案 ,会计信息的不实披露使证券市场上的广大投资者蒙受了巨大损失。规范的证券市场应该是一个具有行政责任制度、刑事责任制度、民事责任制度的较为完善的证券法律责任体系 ,而我国会计法律制度不够完善 ,尤其是民事责任制度上有诸多缺漏 ,使得投资者特别是中小投资者的合法权益得不到保护 ,从而打击了投资者的积极性 ,影响了证券市场的健康稳定的发展。因此 ,建立健全证券市场信息披露的会计民事法律责任制度已是迫在眉睫。本文就我国证券市场信息披露的会计民事法律责任进行了分析 。

Since 1990,many cases of financial fraud have occurred in the world and the wrong accounting information disclosure made the investors a large of loss in the securities market. The securities market should have a well securities legal responsibility system -including administration responsibility regulation ,criminal responsibility regulation and civil responsibility regulation. But the accounting legal regulations are not well enough .Especially the civil responsibility regulation has many bugs and it can not well protect the benefits of the investors -especially the middle and small investors. So it strikes the investors' activity and affects the healthy development of the securities market. Therefore it must be done to establish the accounting civil legal responsibility of healthy information disclosure in the securities market. The author present some views about this.