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Research In System Of Civil Liability For Misrepresentation On Accounting Information In The Securities Market

Posted on:2008-10-09Degree:MasterType:Thesis
Country:ChinaCandidate:C WangFull Text:PDF
GTID:2166360242957854Subject:Accounting
Abstract/Summary:PDF Full Text Request
Misrepresentation floods the securities market in resent years. The resent flood of misrepresentation greatly damaged the macroeconomics and investor's confidence. They give the powerful voice of legal protection. It causes us to realize that the securities market not impossibly the standardized construction is a securities law can solve. In this a series of cases, the attention hot spot is often not the legal responsibility and the administrative responsibility, but more is the civil liability question. In order to deal with the problem, The Supreme People's Court in our country promulgated declaratory statute in January 15, 2002: "About accepts the securities market to state the civil liability for misrepresentation case related question notice", and on January 9, 2003 promulgated: "Because trying states the misrepresentation in the securities market civil compensation case certain stipulations". The Supreme People's Court issued the declaratory statute to protect investors by improving the accuracy and reliability of corporate disclosure, but still had many problems. The civil liability for misrepresentation becomes a very important and hot thesis, not only in law educational world but in accounting educational world.This dissertation is under such research background, combining overseas research results of civil liability in the securities market and related recognized the experience, the procedure and our country present laws and regulations and above the massive scholar's correlation research results foundation, utilization comparison discipline and so on research method and legal science, accounting, economic correlation theories, the dissertation systematically explores and analyzes the civil liability for misrepresentation and the current situation in China, and in this dissertation, the author puts some suggestion to improve related laws to decrease the fraudulent financial reporting.This dissertation consists of follows:1,An outline of the misrepresentation2,Basic theories of civil liability for misrepresentation3,Participants in litigation of civil liability for misrepresentation system4,Criterion of liability of civil liability for misrepresentation5,Causation of civil liability for misrepresentationBecause this dissertation is unifies the accounting and the legal science correlation theories system conducts the research, belongs to the exploratory, all probably does not have the viewpoint in respective theory system which the absolute integrity also has unavoidably is not suitable. If existing, you are welcome to point out them so that they can be corrected. .
Keywords/Search Tags:Securities market, Accounting Information disclosure, Misrepresentation, Civil liability
PDF Full Text Request
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