建立会计信息虚假陈述民事赔偿保障制度  

To Establish the Civil Compensation's Safeguarding System of Accounting Information's Fictitious Statement

作　　者：蒋尧明[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《当代财经》2004年第8期102-106,共5页Contemporary Finance and Economics

摘　　要：上市公司等相关责任主体建立完善民事赔偿保障制度,是实现《1.9规定》预定目标的必要措施。该项民事赔偿保障制度主要包括:上市公司设立专项赔偿基金;企业高管人员的责任风险保障制度;券商专项赔偿基金;国家行政罚款、刑事罚款财政回拨制度。It was the necessary measure to realize the scheduled objective of <<1.9 rules>that the liability subject as listing companies should establish and perfect the safeguarding system of civil compensation. The safeguarding system of civil compensation included that listing companies set up the special compensation fond; the safeguarding system for responsible risk of companies' managers; the special compensation fond of stock companies; the system which the state disciplinary and criminal penalties were appropriated back from finance.

关 键 词：会计信息 虚假陈述 民事赔偿 保障制度 

分 类 号：F230[经济管理—会计学]