上市公司会计信息产品民事赔偿责任研究

上市公司披露的会计信息是一种商品 ,它受到《证券法》、《公司法》、《产品质量法》、《消费者权益保护法》等相关法律的调整。上市公司会计信息产品民事赔偿责任从性质上来说是一种侵权责任 ,其归责原则适用于过错推定原则。上市公司会计信息产品民事赔偿责任的构成要件包括 :损害事实、会计信息质量缺陷及其两者存在因果关系。会计信息产品民事赔偿义务主体在特定情况下可以免责。会计信息产品民事赔偿制度的建立有利于遏制上市公司会计信息造假 (失真 )的动机 ,以培育真正意义上的会计信息市场需求主体 ,从而最终提高会计信息质量。

A Study on Civil Compensation Responsibility of Listed Company on Accounting Information Product

Information issued by listed company is a kind of commercial product,which i s under the regulation of Securities Law,Company Law,Product Quality Law,Consume rs Protect Law,and so on.The civil compensation responsibility of listed compa ny on accounting product is in essence a invading right responsibility,to which constructive fault principle is suitable.The establishment of civil compensatio n system of accounting information product will be favorable to prohibit the int ention for listed company to make fake accounting information,and improve accou nting information quality ultimately.