| With the founding and improving of the system of market economy in our nation, the securities market is playing an increasingly notable role in the development of national economy as driving force and financial backers, while the problem of which all the investors' legal rights are suffering from loss fails to prohibit because of false accounting information overflow of listed company. This is mainly because our nation hasn't yet built basic civil liability system in securities market .We should carefully analyze and study the subject related to civil liability of the false accounting information and also gradually establish and improve the system of civil liability in our securities market in order to protect the legal rights for all the investors and keep good order of securities market and ensure sound and orderly development for national economy. The researchers both at home and abroad study the subject mainly from the angle of the whole securities market, which seems broad and general. However, we cannot generalize about it but direct at special body and contents owing to the complicated body and varied contents. Thus, the research into the subject mentioned above plays an essential typical and realistic part in building and developing our securities market.Using such methods as induction and qualitative analysis, the paper studies and analyzes such contents as essence, criterion of liability, composition elements, forms of liability, preventive cause, disclosure defects of accounting information in our nation and suggests so as to provide some theoretical supports for perfecting the civil liability system of false accounting information in our securities market.The paper consists of five sections. The first part study the civil liability' essence of false accounting information in listed company, regarding it as special torts of civil liability. The second part treats the criterion of liability as fault-assumed liability. The third part shows the... |
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