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论虚假陈述民事责任的归责原则
Imputation Criterion of Civil Liability for Misrepresentation

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Date
2004-10-30
Author
李明辉
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  • 管理学院-已发表论文 [5969]
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Abstract
本文对上市公司法人、董事、监事、经理以及注册会计师的虚假陈述民事责任的归责原则进行理论分析,认为对于上市公司应当采用无过错原则,而对其他主体则应当采用过错推定原则,以充分保护投资者利益。
 
This paper discusses the imputation criterion of a listed company, its directors, supervisory directors, officers and CPAs in civil procedure for misrepresentation. The author thinks strict liability is applicable to a listed company, and presumption of fault can be used to impute the liability of other groups.
 
Citation
审计与经济研究,2004,(05):60-64
URI
https://dspace.xmu.edu.cn/handle/2288/140018

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