证券律师注意义务之边界

证券律师能力与法律和社会公众对证券律师的要求之间的关系模型有三种：能力与要求基本相当模型、能力大于要求模型、要求大于能力模型。在前两种模型下，对个别律师的惩罚是有效的；而在第三种模型下，对个别律师的惩罚本质上是抽签式对证券律师系统的惩罚，惩罚是无效的。随着我国资本市场的发展和财务造假丑闻不断被揭露，法律与社会公众对证券律师调查事项范围的要求，以及对证券律师调查深度的要求日益扩张。我国目前属于第三种模型，应走出这一模型，回归到第一种模型。为此，需要进一步区分法律事项与会计事项，限缩证券律师调查事项的范围，明晰证券律师注意义务的标准，降低对证券律师调查深度的要求。

Boundary of Securities Lawyers' Duty of Care

The relationship between the ability of securities lawyers and the requirements of the law or the public for securities lawyers has the following three modelsability and requirement equivalent model, ability greater than requirement model, and requirement greater than ability model. In terms of the first two models, the punishment of individual lawyers is effective; while in terms of the third model, the punishment of individual lawyers is essentially a lottery punishment for the securities lawyer system, and the punishment is invalid. With the development of our country's capital market and the continuous exposure of financial fraud scandals, law and the public's requirements for the scope of investigations by securities lawyers, and requirements for the depth of investigations by securities lawyers are increasingly expanding. In our country the current model is the third model, and we should get out of this model and return to the first model. For this reason, it is necessary to further distinguish between legal matters and accounting matters, to limit the scope of securities lawyers' investigation matters, to clarify the standards of securities lawyers' duty of care, and to reduce the requirements for the depth of securities lawyers' investigations.