证券虚假陈述中律师勤勉尽责之认定的实证考察  

An Empirical Study on the Determination of Lawyers'Due Diligence in Securities Misrepresentation

作　　者：李文畅 Li Wenchang(Peking University Shenzhen Graduate School,Shenzhen,518055,Guangdong)

机构地区：[1]北京大学深圳研究生院,广东深圳518055

出　　处：《湖南警察学院学报》2024年第6期89-100,共12页Journal of Hunan Police Academy

摘　　要：在证券虚假陈述事件中,只有“未勤勉尽责”以致制作、出具的法律文书存在虚假陈述的律师才会被追究行政责任与民事责任。基于对2013年至2024年7月针对证券律师的14份民事裁判文书、14份行政处罚决定书及7份关联行政裁判文书为样本的实证研究发现,证券监管机构与法院对律师事务所是否勤勉尽责的认定,往往取决于律师是否存在违反法律规范的行为,包括未按照规定编制核查和验证计划、未合理运用查验方法、未充分履行注意义务等七种常见类型。为切实履行勤勉尽责义务、有效防范执业风险,证券律师应当遵守执业规则,完善内控制度;保持职业怀疑,构建合理信赖;规范执业程序,重视底稿留存。In cases of securities misrepresentation disputes,only securities lawyers who are not diligent in their duties and whose legal documents contain false statements will be held administratively and civilly liable.Based on an empirical study of fourteen civil court decisions,fourteen administrative penalty decisions,and seven related administrative court decisions against securities lawyers from 2013 to July 2024,the determination by securities regulatory authorities and courts of whether law firms have been diligent in their duties often depends on whether the lawyers have breached the legal norms,including seven common types of behaviors such as failing to develop verification and validation plans as stipulated,not reasonably using inspection methods,and failing to adequately fulfill their duty of care,etc.To effectively fulfill their duty of diligence and guard against professional risks,securities lawyers should comply with professional rules,improve internal control systems,maintain professional skepticism,build reasonable reliance,standardize practice procedures,and emphasize the retention of working papers.

关 键 词：证券虚假陈述 证券律师 勤勉尽责 

分 类 号：D922.287[政治法律—经济法学]