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前言现代的金融市场的有效运作离不开信用中介组织,但由于信用中介一般并不是市场交易的直接参与者,对其行为的规制和责任的追究存在一定程度的差异性,在责任的程度和范围上也多考虑信用中介的行业特殊性。审计、评级、保荐等虽为性质不同、侧重点不同的中介服务,但其经济实质均为提供信息担保,而对信息正确责任的探讨则需要辨析信息内容的客观与主观层面,从信用中介责任承担制度中的“合规”到“合理”的不同要求出发,审查中介组织行为专业判断中
Preface The effective operation of modern financial markets can not be separated from credit intermediary organizations. However, since credit intermediaries are generally not the direct participants in market transactions, there is a certain degree of discrepancy in the regulation of their behaviors and liabilities, The scope of credit intermediaries also consider more industry-specific nature. Although the audit, rating and sponsor are intermediary services with different characteristics and different focuses, their economic realities all provide information guarantee. However, the discussion of the correct responsibility of information needs to distinguish the objective and subjective aspects of the information content from the responsibility of credit intermediary Assume the system of “compliance ” to “reasonable ” of the different requirements starting to review the intermediary organizations conduct professional judgments