证券发行视角下中介机构勤勉尽责义务的认定  

Determination of the diligence and responsibility obligations of intermediaries from the perspective of securities issuance

作　　者：卢龙新 Lu Longxin(Qingdao University of Science&Technology,Qingdao,Shandong,266000)

机构地区：[1]青岛科技大学,山东青岛266000

出　　处：《市场周刊》2024年第19期171-174,共4页Market Weekly

摘　　要：《中华人民共和国证券法》对于勤勉尽责义务进行了原则上的说明,但在具体内容上缺乏统一及明确的规范,且在司法实践中对虚假陈述行为的认定也存在差异。因此应当建立合理人标准、合理信赖标准、合理调查标准判断中介机构是否履行勤勉尽责义务,并根据不同主体之间调查标准的差异确定具体义务内容,同时,监管部门也应注意区分“特别注意义务”和“一般注意义务”,对中介机构的责任追究应当要精准、适当,不应过于严苛。The Securities Law of the People's Republic of China explains the duty of diligence in principle,but lacks common norms in specific,and there are differences in the identification of false statements in judicial practice.Therefore,we should establish reasonable person,reasonable trust and reasonable investigation criteria to judge whether the intermediary performs the duty of diligence,the specific obligation content should be determined according to the difference of investigation standards between different subjects.The regulatory authorities should pay attention to the distinction between“special duty of care”and“general duty of care”,and the responsibility of intermediaries should be precise and appropriate,not be too strict.

关 键 词：责任保险 侵权责任 立法构造 

分 类 号：D922.287[政治法律—经济法学]