新《证券法》视野下证券律师勤勉尽责义务的实证分析  

An Empirical Analysis of the Duty of Due Diligence of Securities Lawyers from the Perspective of the New Securities Law

作　　者：张逸凡 郑依彤 ZHANG Yifan;ZHENG Yitong(Koguan School of Law,Shanghai Jiao Tong University,Shanghai 200030,China;School of Law,East China University of Science and Technology,Shanghai 200237,China)

机构地区：[1]上海交通大学凯原法学院,上海200030 [2]华东理工大学法学院,上海200237

出　　处：《上海交通大学学报（哲学社会科学版）》2022年第2期89-102,共14页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：国家社会科学基金青年项目“对标世行营商环境评估‘保护少数投资者’指标的商事法律制度完善研究”(19CFX046)。

摘　　要：欣泰电气案对律师的处罚,引发了关于IPO业务中律师勤勉尽责义务的讨论。从学理上看,律师勤勉尽责义务应当围绕律师作为资本市场看门人的职责来设定,并且在现阶段应当特别注重通过市场实践的积累在动态中完善;从实践上看,可以通过总结行政处罚案例,提炼出一般性工作程序与重要事项清单。最后,为更好地应对复杂情形,并通过中介机构间的博弈自发形成义务边界,文章尝试从专业性、管理关系以及程序性等角度为律师事务所勤勉尽责义务的配置及“理性人”的“理性”程度提供几个导向。The punishment given to lawyers in the Xintai electric case triggered a discussion on the duty of due diligence of lawyers in the IPO(initial public offering)business.This paper argues that,in theory,the duty of due diligence and responsibility of lawyers should be set around the responsibility of lawyers as gatekeepers of the capital market,and at the present stage,special attention should be paid to the dynamic improvement through the accumulation of market practice;in practice,general working procedures and important items list can be extracted by summarizing administrative punishment cases.To better cope with the complex situation and to spontaneously form the obligation boundary through the game between intermediary agencies,this paper attempts to provide guidance for the allocation of the duty of due diligence of law firms and the degree of“rationality”of“rational person”from the perspectives of professionalism,management relationship,and procedure.

关 键 词：证券律师 勤勉尽责义务 看门人职责 重要核查事项 

分 类 号：D922.287[政治法律—经济法学] D926.5[政治法律—法学]