A Study Of The Civil Liability Of Inveracious Investment

Inveracious investment refers to an act that the shareholders of a corporation do not consign to the used-as-investment currency or non-currency property, or they do not consign just on schedule. On the contrary, they just collude with the banks that are commissioned to gather stocks and then the banks present gathering certification. Or, they collude with investment-checking institution and then the latter provides inveracious investment certification. Through these acts, they defraud corporation enregister. The shareholders' inveracious investment is closely associated with the investment-checking institution's inveracious inveracious checking acts. This dissertation consists of five parts. The introductory part deals with the theoretical and practical significance in studying the civil reliability of inveracious investment. Starting with shareholders' investment, the first section of the dissertation introduces the definition, characteristics and causes of inveracious investment. The second section analyzes the civil reliability of inveracious-investment shareholders to creditors of the corporation, corporation and other shareholders who present complete-quantum investment. This section also analyzes the capital substantiated liability of other shareholders to the corporation as a result of some shareholders' inveracious investment. Based on the new Corporation Law, Registered Accountant Law and the five judicatory explanations by People's Supreme Court, the third part discusses the property, range of liability of investment-checking institution's civil liability, as well as the individual civil liability of financial institutions and registered accountants. Then, the concluding part briefly talks about the provisions by the new Corporation Law on the civil liability of inveracious investment and inveracious investment-checking, and this part also discusses what is supposed to be perfected.