摘要
中国证监会对上市公司信息披露违法案件中董事责任的追究,是遏制信息披露违法、促使上市公司规范运作的重要手段。中国证监会对上市公司定期报告披露违法的行政处罚案例的分析和整理表明:中国证监会在对董事行政责任中责任主体的认定、归责原则的确立、具体行为标准的产生和应用等方面,补充和完善了现有法律规定的不足,丰富了我国信息披露制度和上市公司治理规则。
As an important means to defeat illegalities in information disclosure and enhance the normalized operation of listed companies, the CSRC （ China Securities Regulatory Commission） is in charge of imposing liabilities on directors of listed companies for their violation of laws on information disclosure. Based on the case analysis of administrative penalties by CSRC for violation of regulations on information disclosure of listed companies, this paper finds that in light of directors＇ administrative liabilities imposition, the CSRC has supplemented and improved the imperfection of current regulations, in such aspects of determining liability subjects, setting up imputation principles, and formulating specific conduct standards and the corresponding application, which has greatly enriched our country＇ s information disclosure system and code of corporate governance for listed companies.
出处
《北方法学》
CSSCI
2012年第3期65-75,共11页
Northern Legal Science
关键词
董事责任
直接责任
归责原则
勤勉尽责标准
directors＇ liability
direct liability
imputation principle
criteria for duty of care
