最高人民法院审理证券市场民事赔偿案件的规定所产生的影响及其对策  

Effects of and Responses to the Rule of the Supreme People's Court on Trying the Civil Lawsuits in the Securities Market

作　　者：周艳 

出　　处：《中国注册会计师》2003年第3期7-9,共3页The Chinese Certified Public Accountant

摘　　要：Over a year deliberation anddiscussion, the Supreme People’s Courtenacted the Rule on Trying the CivilLawsuits Caused by FraudulentRepresentation in the Securities Market(hereafter “the Rule”) on January 9,2003, conveying a long waiting goodnews for most investors in Chinesesecurities market. The Rule indicates asubstantive legislative change as to theprotection of investors’ legitimate interest.It is expected that the Rule will exert anactive role in stabilizing the market andbring with positive influences to thegovernment agencies and the publicaccounting profession.Over a year deliberation anddiscussion, the Supreme People's Courtenacted the Rule on Trying the CivilLawsuits Caused by FraudulentRepresentation in the Securities Market(hereafter “the Rule”) on January 9,2003, conveying a long waiting goodnews for most investors in Chinesesecurities market. The Rule indicates asubstantive legislative change as to theprotection of investors' legitimate interest.It is expected that the Rule will exert anactive role in stabilizing the market andbring with positive influences to thegovernment agencies and the publicaccounting profession.

关 键 词：证券市场 民事赔偿案件 注册会计师 中国 会计师事务所 执业准则 证券审计 职业责任保险 

分 类 号：D922.287[政治法律—经济法学]