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信息披露违规行为之所以屡禁不止,从内因看是源于上市公司的利益驱动,从外因上看在于监管不力。上市公司作为经济主体,其一切行为应遵循成本收益原则。上市公司信息披露失真主要还是看违约成本的高低。然而,现行的会计准则中,针对民事赔偿责任的执法力度不够、处罚的方式及处罚的对象发生缺失与错位。本文提出如下完善措施:改进诉讼方式,允许集团诉讼和股东代表诉讼;完善证券法律法规中的民事损害赔偿制度建设与执行机制建设;加大信息披露违规行为中有关个人的责任追究。
The reason why information disclosure irregularities are repeated, from the internal perspective is driven by the interests of listed companies, from the external point of view is ineffective supervision. Listed companies as the economic main body, all its behavior should follow the principle of cost-benefit. Mainly to see the distortion of information disclosure of listed companies default cost level. However, the current accounting standards, enforcement of civil liability for the lack of enforcement, punishment and punishment of the object of missing and misplaced. This paper proposes the following measures to improve litigation, to allow group litigation and shareholder representative litigation; to improve the construction of civil damages and the enforcement mechanism in the securities laws and regulations; to increase the accountability of individuals concerned in the information disclosure irregularities.