建立会计信息虚假陈述民事赔偿保障制度

上市公司等相关责任主体建立完善民事赔偿保障制度,是实现《1.9规定》预定目标的必要措施。该项民事赔偿保障制度主要包括:上市公司设立专项赔偿基金;企业高管人员的责任风险保障制度;券商专项赔偿基金;国家行政罚款、刑事罚款财政回拨制度。

To Establish the Civil Compensation's Safeguarding System of Accounting Information's Fictitious Statement

It was the necessary measure to realize the scheduled objective of <<1.9 rules>that the liability subject as listing companies should establish and perfect the safeguarding system of civil compensation. The safeguarding system of civil compensation included that listing companies set up the special compensation fond; the safeguarding system for responsible risk of companies' managers; the special compensation fond of stock companies; the system which the state disciplinary and criminal penalties were appropriated back from finance.