| 论注册会计师证券市场虚假陈述民事赔偿责任 |
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| 引用本文： | 谢盛纹.论注册会计师证券市场虚假陈述民事赔偿责任[J].广东行政学院学报,2003,15(5):84-87,96. |
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| 作者姓名： | 谢盛纹 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 我国注册会计师证券市场虚假陈述民事赔偿责任,应该根据我国实际情况,对其相关概念、归责原则和举证责任、因果关系及其抗辩事由做出科学合理的规范,以期有效保持投资者的利益与资本市场的稳定。
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| 关 键 词： | 注册会计师 虚假陈述 民事赔偿责任 |
| 文章编号： | 1008-4533(2003)05-0084-04 |
| 修稿时间： | 2003年5月20日 |
On CPA's Liability for Civil Compensation of False Statement in the Capital Statement |
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| Abstract: | As far as the CPAs civil liability for their false statement in the Chinese capital market is concerned, we should reasonably normalize concepts concerned, the doctrine of liability fixation, burden of proof, cause and effect, as well as defense cause according to our current practice. Thus, the investors interests can be effectively protected, and the capital market can be stabilized. |
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| Keywords: | CPA false statement liability for civil compensation |
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