上市公司虚假财务报告责任主体的法律责任
〔摘要)针对上市公司虚假信息泛滥的现状,专家学者都从不同的角度进行了 分析研究,当然解决这个问题需耍综合治理。随着一系列造假事件的浮水,人 们已认识到治理证券市场的必耍性。而治理证券市场的手段之一是法律制度的 完善,尤其是法律责任的完善,让违法违规者得到应有的惩罚,才能达到以敬 效尤的作用,才能切实保护投资者的利益。本文着重从法律治理的方面,对信 息披露的相关责任主体的法律责任展开探讨。
〔关键词)法律责任民事责任刑事责任行政责任
「Abstract」 To the deluge of information of listed firms, experts and scholars have analysed from different views. To solve this
question , it need to be considered synthetically. With the
appearance of fake information, pepole have realized the importance of governance of security market. While the one of means of governing the security market is the perfection of laws systems, , especially the amelioration of the duty of laws. Only to punish the illegal ,
the benefit of the investors can be well undertaken. The emphasis of this paper is to probe into the statue responsibility about the bodys of duty to fake information in the way of laws and rules .
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