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(一)会计师事务所对第三人侵权责任因果关系的前提——证券信息披露制度信息披露制度以保护社会公众投资者利益为出发点。在理论上,关系到投资者利益的相关信息均属于信息披露的范围之内。在我国,信息披露的领域包括证券发行、上市和证券交易。承担信息披露义务的主体包括证券发行人、上市公司,但作为证券中介机构的证券公
(A) the premise of the causal relationship between accounting firms and third party tort liability - Information disclosure system of securities information disclosure system in order to protect the interests of public investors as a starting point. In theory, the relevant information related to the interests of investors belong to the scope of information disclosure. In our country, the fields of information disclosure include securities issuance, listing and securities trading. The main body that undertakes the obligation of information disclosure includes securities issuer, listed company, but securities company as securities intermediary