审验机构虚假陈述民事责任认定研究  

Research on Civil Liability Determination of False Statements by Verification Institutions

作　　者：刘珺 LIU Jun(Law School,Shandong University of Technology,255000,Zibo,Shandong,China)

机构地区：[1]山东理工大学法学院,山东淄博255000

出　　处：《特区经济》2024年第8期132-135,共4页Special Zone Economy

摘　　要：随着审验机构虚假陈述民事责任制度的不断演变,审验机构“看门人”作用得到强化,为督促其履行勤勉尽责义务,应解决审验机构虚假陈述民事责任形态不一、民事责任认定标准及范围模糊等问题,明确审验机构虚假陈述民事责任形态的适用规则及会计师事务所、律师事务所的义务范围。同时,为避免发行人固有风险转移,审验机构执业风险过重,可通过采取设定赔偿上限、签订责任限制协议等方式降低审验机构破产风险。With the continuous evolution of the civil liability system for false statements by audit insti-tutions,the role of the“gatekeeper”of audit institutions has been strengthened.In order to urge them to fulfill their duty of diligence and diligence,problems such as inconsistent forms of civil liability for false statements by audit institutions,unclear standards and scope of civil liability determination should be solved,and the applicable rules of civil liability for false statements by audit institutions and the scope of obligations of accounting firms and law firms should be clarified.At the same time,in order to avoid the inherent risk transfer of the issuer and the excessive practice risk of the verification institu-tion,measures such as setting compensation limits and signing liability limitation agreements can be taken to reduce the bankruptcy risk of the verification institution.

关 键 词：审验机构 虚假陈述 民事责任 存在问题 解决路径 

分 类 号：D912.29[政治法律—民商法学]