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各国(地区)普遍重视发挥律师的信誉中介功能,希望借助其专业服务和尽职调查,防范欺诈和降低风险。针对资本市场中的律师执业,存在程度有别的介入,由强到弱大致依次为:我国台湾地区、美国、香港特别行政区、德国、法国、韩国、英国和日本。其中,美国在《萨班斯一奥克斯利法案》后显著增强了对证券律师的干预。律师作为资本市场“看门人”的职能受到强调,对委托人和公众投资者的义务面临着再平衡。我国证券律师应在资本市场诚信与法制建设中均衡成长,发挥更大的积极作用,其发展出路在于:准入市场化、职责明晰化、执业规范化、功能专业化,同时离不开监管部门的正确定位与引导。提升律师在上市公司治理中的作用,推动券商律师的实践,鼓励具备条件的律师事务所牵头主持撰写招股说明书,均是有益的尝试。
Countries (regions) generally attach importance to the lawyer’s credit intermediary function, hoping to use his professional services and due diligence to prevent fraud and reduce risk. For the lawyers practicing in the capital market, there are different degrees of intervention, ranging from strong to weak: Taiwan in China, the United States, Hong Kong SAR, Germany, France, South Korea, the United Kingdom and Japan. Among them, the United States significantly strengthened its intervention in securities lawyers after the Sarbanes-Oxley Act. The lawyer’s role as a capitalist “gatekeeper” is emphasized and the obligation to clients and public investors is rebalancing. China’s securities lawyers should grow in a balanced manner in the capital market sincerity and legal system construction and play a more active role. The development lies in the following aspects: the marketability of admission, the clarification of duties, the standardization of practice, the professionalization of functions, Correct positioning and guidance. To enhance the role of lawyers in the governance of listed companies, to promote the practice of lawyers in securities firms, and to encourage qualified law firms to preside over the preparation of prospectuses are all helpful attempts.