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信息披露制度是证券市场赖以存在和发展的基础,也是证券市场“三公”原则的基础和维护投资者利益的基本保障。虽然我国在证券市场的信息披露制度的建设发面有了较好的发展,但是还是存在着诸多不足,信息披露的实际状况也不尽人意,因此,证券市场中对虚假陈述的归责对于保护投资者来说起到了重要的作用。本文分析了证券市场中虚假陈述行为的性质及其它的归责原则,以达到简要介绍的目的。
The system of information disclosure is the basis for the existence and development of the securities market. It is also the foundation for the securities market and the basic guarantee for safeguarding the interests of investors. Although our country has a good development in the information disclosure system of the securities market, there are still many deficiencies and the actual status of information disclosure is not satisfactory. Therefore, the liability of the securities market for the false statements is very important for the protection Investors play an important role. This article analyzes the nature of false statements in the securities market and other principles of attribution, in order to achieve the purpose of brief introduction.