虚报注册资本罪探微

虚报注册资本、骗取公司登记的问题比较严重。本文在犯罪构成理论的基础上,主要从司法实务中可能遇到的情况出发,探讨在司法中认定“虚报注册资本罪”中应注意的几个问题,以求公正司法。     

The Linguistics of Misrepresentation: Intentions and Truth Values

During contractual negotiations, one party may lead the other into error, thus causing loss or damage. If misrepresentation is shown, the aggrieved party may therefore claim for damages or rescission. In the English law, it was for many years unclear whether a finding of misrepresentation required proof of deliberate, intentional fraud, or whether it could be analysed as a simple failure of consensus, in which case it would be sufficient to show negligence. According to the traditional rule, the misleading declaration had to be factually false, and concern an existing state of affairs or a verifiable past event. However, expressions of personal opinion or of future intention can mislead, although they cannot sensibly be considered as true or false. Further, in practice, many literally true sentences are liable to give false impressions. Such statements may be ambiguous or only partly true. Like linguists and ethical philosophers, the judges are confronted with recursive problems of understanding and re-interpretation. Citations from a number of celebrated English cases are given to show that in spite of significant developments, no legal rules or principles can satisfactorily account for intuitions concerning intentional behaviour and morality.     

浅析证券市场虚假陈述行为民事赔偿因果关系的确定

在我国的证券市场中充斥着大量的虚假陈述行为,严重阻碍了证券市场健康、有序地发展。本文试就虚假陈述行为民事赔偿因果关系的确定作一番浅议。     

The Hermeneutics of the Concept of Misrepresentation: Addressing the Quagmire of Damages and Compensation in Cases of Misrepresentation in Formation of a Contract Under Indian and English Law

In England, fraudulent misrepresentation is governed by English common law and damages are provided under the Tort of Deceit whereas negligent and innocent misrepresentation is governed by the Misrepresentation Act, 1967. In India, fraud is governed by s 17 of the Indian Contract Act, 1872 (ICA) and misrepresentation by s 18 of the ICA. Notably, unlike in England where the remedies for fraud and misrepresentation are provided at separate avenues, in India, the relief to the innocent party in both cases is provided under s 19 of the ICA. This article discusses fraudulent misrepresentation & negligent/innocent misrepresentation and the quantification of damages thereof in contracts under the two legal regimes mentioned above. To that extent, the authors attempt to illustrate certain nuanced differences between the two legal regimes while also highlighting the similarities between English law and Indian law. For the purposes of this article, the authors refer to the Misrepresentation Act, 1967 and the seminal judgments of Derry v Peek, Doyle v Olby, East v Maurer and Smith New Court Securities Ltd. v Scrimgeour Vickers and discuss the “date of transaction rule” as enunciated by Lord Steyn while juxtaposing it with the judgments of the High Court of Delhi, and the Supreme Court of India. In the Indian context, the authors highlight the position of law as is apparent from two recent judgments of the Delhi High Court in NHAI v Pune Sholapur Road Development and Daiichi Sankyo v Malvinder Mohan Singh and Ors and also focus on the judgment of the Supreme Court of India in Avitel Post Stuidoz v HSBC Holdings (Mauritius).

     

浅析黑社会性质组织犯罪隐蔽性及其对策

黑社会性质组织具有较强的隐蔽性,同时黑社会性质组织的形成与壮大具有过程性。及时发现黑社会性质组织的存在、并在其形成早期即予以打击,不但能够提高侦查机关的打黑效率、降低打黑成本,而且能够防止黑社会性质组织给社会造成更严重的危害。本文首先分析了黑社会性质组织的特点,其次探寻了黑社会性质组织活动与藏身的规律,并针对黑社会性质组织的隐蔽性特征提出了打黑工作几点对策。     

论虚假陈述民事案件的诉讼方式

在民众的强烈期盼下,最高人民法院终于做出司法解释宣布受理虚假陈述民事赔偿案件,但是由于其固守传统民事诉讼模式,难以有效地解决人数众多的虚假陈述民事赔偿问题。笔者认为应当借鉴美国的集团诉讼机制以及德、法两国的团体诉讼的先进经验,改造我国已有的代表人诉讼制度,以解决虚假陈述民事案件的诉讼方式问题。     

证券虚假陈述赔偿中审计人责任构成要件与责任限缩

作为审计人的注册会计师事务所具有信息输出的不独立性、信用输出的独立性和责任承担的不独立性。我国《证券法》对审计人设定了基于积极防范义务的过错推定责任,这种责任模式重于以美国为代表的中介机构仅在知情、实质性地参与虚假陈述时承担责任的模式。当发行人和审计人存在实施虚假陈述的共同故意,或一为故意一为重大过失时,应视为主观的共...     

董事责任保险的保险标的与保险利益之探析

董事责任保险在我国是一个新的险种,其属性为一种特殊的责任保险。其保险标的为董事对第三人依法应负的赔偿责任。董事责任保险的保险利益体现为董事对第三人赔偿责任的承担因而将受财产上的损失,具有合法性、经济性的特征,其存在于赔偿责任发生时的被保险人——董事。     

财产保险中保险利益的移转与保险合同的效力

保险利益是财产保险合同有效成立的必备条件,没有保险利益也就意味着保险合同无效。在保险合同的有效期内,投保人或保险人将保险利益转移给第三人时,保险合同是否继续有效是一个值得思考的问题。     

审计师对第三人过失性虚假陈述责任比较研究

一、问题的提出 一个人应对自己的行为负责,行为人因过失而侵害他人权益时,通常应对此负损害赔偿责任,但是为了保障行为人的自由,法律也要对行为人的义务和责任作出明确的界定,使其不必承担无法预测的、不确定的责任.     

我国社会保险立法中的养老保险问题

社会主义市场经济体制需要完善的社会保障制度。但我国的社会保障立法相对滞后,还没有制定出一部有关社会保障的专门法律。我国应对社会保险立法中的养老保险覆盖范围、养老保险基金的来源、养老保险待遇、养老保险管理等问题进行探讨并立法。     

美国虚假陈述民事诉讼因果关系的认定及启示

虚假陈述与一般侵权行为相比具有不同的特点,投资者往往难以证明侵权者虚假陈述行为与所受损失之间的因果关系,因此对因果关系的认定应当采用与一般侵权法不同的方法。本文简要介绍了美国对虚假陈述民事诉讼中因果关系认定作出的改革。美国法院采用目标认定法和市场欺诈理论,减轻了投资者对被告的虚假陈述行为与其所受损害之间因果关系的证明责任,从而极大地保护了投资者利益。我国虚假陈述民事诉讼司法解释虽然部分地借鉴了美国的做法,但仍存在不足,需要进一步完善。