本文關(guān)鍵詞： 欺詐上市 虛假陳述 民事責(zé)任　出處：《中國社會科學(xué)院研究生院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,隨著市場競爭的加劇以及監(jiān)管的日益趨嚴,與欺詐上市有關(guān)的案件被紛紛爆出并且數(shù)量不斷上升。2016年,欣泰電氣因為其在報送證監(jiān)會的IPO申請文件中對相關(guān)財務(wù)數(shù)據(jù)造假而被證監(jiān)會作出行政處罰,成為欺詐上市“退市第一股”。欣泰電氣案件的產(chǎn)生是由于其對于相關(guān)財務(wù)數(shù)據(jù)進行了虛假陳述以及重大遺漏。通過虛假陳述而欺詐上市的行為是證券市場上最為常見的違法行為,欺詐上市,是指處于證券發(fā)行階段中的披露義務(wù)人沒有依據(jù)法律法規(guī)的規(guī)定,真實、準(zhǔn)確并完整地披露信息,而是向市場以及投資者提供了虛假的發(fā)行信息,其實質(zhì)為虛假陳述。因此,如何對其進行認定有著重大的意義,并且也是國內(nèi)外學(xué)界一直都在研究的問題。本文以欣泰電氣案為視角,對我國證券市場存在的欺詐上市的民事責(zé)任進行研究。論文總共分為三部分,第一部分對欣泰電氣案件的實際情況進行了簡要介紹,包括其造假方式以及證監(jiān)會對各個責(zé)任主體做出的處罰決定,以此為背景概括了欺詐上市的概念、相關(guān)法律法規(guī)以及特征。第二部分從不同的角度歸納了欺詐上市行為具有的危害性,包括對發(fā)行人本身、對廣大投資者、對參與上市的中介服務(wù)機構(gòu)、監(jiān)管機構(gòu)乃至整個證券市場都有著非常不利的影響。第三部分從理論角度出發(fā),指出了我國證券民事法律具有的缺陷,指明建立健全欺詐上市民事責(zé)任制度具有的重要意義。并對欺詐上市的的民事責(zé)任進行了探討,包括其應(yīng)當(dāng)承擔(dān)民事責(zé)任的法律依據(jù)、責(zé)任性質(zhì)以及幾類責(zé)任主體具體應(yīng)當(dāng)承擔(dān)的民事責(zé)任等。本文結(jié)語部分總結(jié)對全文進行了回顧,希望我國能夠盡快落實民事責(zé)任制度的各項機制,進一步增加對于投資者的保護,使我國證券市場能夠長期良性發(fā)展。。
[Abstract]:In recent years, with the intensification of market competition and increasingly stringent supervision, fraud and listing related cases have been revealed and the number of rising. 2016. Xintai Electric was administratively punished by the CSRC for fraud of relevant financial data in the IPO application documents submitted to the CSRC. To become the "first stock" of delisting in fraudulent listing. The Xintai Electric case is due to its misrepresentation of relevant financial data and major omissions. Fraudulent listing through false statements is the most common illegal behavior in the securities market. Fraudulent listing means that the disclosure obligor who is in the stage of securities issuance does not disclose information truthfully accurately and completely according to the provisions of laws and regulations but provides false issuing information to the market and investors. Its essence is a false statement. Therefore, how to identify it is of great significance, and is also a problem that scholars at home and abroad have been studying. This paper takes the Xintai Electric case as the perspective. The thesis is divided into three parts. The first part briefly introduces the actual situation of Xintai Electric case. Including its counterfeiting methods and the CSRC's decision on the punishment of each responsible subject, this paper summarizes the concept of fraud listed in the background. The second part summarizes the harm of fraudulent listing behavior from different angles, including to the issuer itself, to the majority of investors, to the intermediary services participating in the listing. Regulators and even the entire securities market have a very negative impact. The third part from a theoretical point of view, pointed out the defects of China's securities civil law. It points out the importance of establishing and perfecting the civil liability system of fraud listing, and probes into the civil liability of fraud listing, including the legal basis that it should bear civil liability. The nature of liability and several types of liability should be the specific civil liability. The conclusion of this article summarizes the full text of the review, hope that our country can implement the system of civil liability mechanisms as soon as possible. Further increase the protection of investors, so that China's securities market can long-term benign development.
【學(xué)位授予單位】：中國社會科學(xué)院研究生院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.287

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