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我国的证券市场尚处于弱式有效市场,会计信息含量较低,投资者决策时非理性因素占主导地位,市场系统风险因素较大。因此,在对会计信息虚假陈述的认定时,应遵循程序理性原则;对会计信息披露民事责任的归责宜采用过错推定原则,而不宜采用无过错责任原则;在确认会计信息虚假陈述民事赔偿损失时,应充分考虑使投资者致损的其他因素,合理分担损失额。
China’s securities market is still in a weakly effective market with low accounting information content, irrational factors dominated by investors in decision-making, and the market system has more risk factors. Therefore, when affirming false information of accounting information, the principle of procedural rationality should be followed; the principle of presumption of fault should be adopted for the imputation of civil liability for disclosure of accounting information, and the principle of no-fault liability should not be adopted; when confirming the misrepresentation of accounting information, , Should take full account of other factors that make the investors detrimental and reasonably share the loss amount.