律师从事证券业务对第三者的民事法律责任研究——兼与注册会计师比较

近几年来,由于证券市场的风起云涌,人们对证券市场中介机构的法律责任日益凸现.中国证监会等证券市场监督机构也加大了对证券市场中介机构的处罚力度,但对于市场中介机构,尤其是与证券市场发展息息相关的会计师事务所与律师事务所应该承担的民事法律责任,特别是对于第三者,主要是证券投资者的民事法律责任却缺乏明确的规范,尽管其行政责任已经很明确1].本文拟从股票发行上市及交易的角度,对律师对第三者(主要是指证券市场投资者)的民事法律责任制度(以下简称"律师对于第三者的责任")作出初步的研究.

Studies on the Civil Liabilities of the Lawyers Involved in Securities Business to the Third Party--A Comparison with the Civil Liabilities of the CPAs

In recent years, concern over the legal liabilities for the intermediary agencies in the securities market has increased with the fast development of the securities market. Accordingly, securities market supervisory bodies, such as China Security Supervisory Committee, have also strengthened the supervision over the intermediary agencies in the securities market. However, no specific provisions exist concerning the civil liabilities of CPA firms and law firms, which are deeply involved in the development of the securities market, and especially their liabilities to the third party (mainly portfolio investors), although provisions concerning administrative responsibilities have been clearly stated. This paper, from the perspectives of issuance and transaction of stocks, tries to make a preliminary study on the civil liabilities system of the lawyers to the third party.