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证券虚假陈述是证券市场各种违法行为中的一种基本形态。证券市场虚假陈述民事案件的性质应采侵权责任说,其构成要件主要包括虚假陈述行为、主观过错、损害后果、虚假陈述和损害后果的因果关系等。在确定虚假陈述案件给投资者造成的损失时,应考虑系统性风险、投资差额损失等因素。另外,对虚假陈述揭露日的确定,控股股东及实际控制人的过错认定等方面,也应完善相应的规则。
False statements of securities are one of the basic forms of various illegal acts in the securities market. Misrepresentation in the securities market The nature of civil cases should be based on tort liability claims. The main elements of the civil cases include false statements, subjective fault, consequences of damage, causal statements of false statements and consequences of damage. In determining the losses caused to investors caused by false statement cases, the factors such as systematic risk and loss of investment balance should be considered. In addition, the disclosure of false statements, the controlling shareholder and the actual controller to determine the fault, etc., should also improve the corresponding rules.