证券市场导报Issue(4)：25-33,55,10.
证券信息披露义务人的范围与法律责任承担
摘要
Abstract
The registration-based IPO system reform centered on the new Securities Law places information disclosure obligations at the core of securities regulation.The determination of the subject of information disclosure obligations and the corresponding personnel responsibilities become the key to the new system.Under the authorization of the Securities Law,the conceptual connotation of information disclosure obligors has been continuously interpreted in a way of continuous expansion.At the same time,the personal liabilities for information disclosure violations have also been further strengthened.However,in light of this trend,the reasonability of the subjects involved in regulatory expansion needs to be carefully examined.Based on the notion of compatibility of the securities liability system with securities activities,it should be clarified that the issuer is the narrowly defined duty-bearer for information disclosure who bears strict liability for information disclosure.Other subjects with different types of obligations to information disclosure should undertake different degrees of fault liability based on their violation of corresponding obligations.关键词
注册制/信息披露/主体责任/监管扩张Key words
registration-based IPO system/information disclosure/subject of liability/regulatory expansion分类
社会科学引用本文复制引用
武鸿儒,郭雳..证券信息披露义务人的范围与法律责任承担[J].证券市场导报,2024,(4):25-33,55,10.
