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出 处:《哈尔滨学院学报》2015年第7期55-59,共5页Journal of Harbin University
摘 要:法律尽职调查本身作为降低风险的重要措施,是在公司并购、证券发行等重大公司行为中,由律师对目标公司的各项重大法律问题进行的一种调查。律师在尽职调查中承担了重大责任,因此要求其要勤勉尽责地行事。文章通过对勤勉尽责内涵与有关规定的分析,并以对律师与公司董事勤勉义务的比较研究作为参照,最后结合实例进行分析,尝试探析律师勤勉尽责义务的界定标准与方式。Legal due diligence investigation is an important measure for lowering risk. It is usually carried out in the process of business events such as company merger and acquisition and securities issuance,where lawyers investigate the target company about their important legal issues. Since lawyers take great responsibility in the investigation,they are supposed to be diligent and responsible. The meaning and connotation of diligence and responsibility is analyzed with comparison of lawyer and company director's idea of diligence and responsibility. With case analysis,the standard and approach of defining this concept is explored.
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