第三，虚假陈述民事责任的构成要件包括虚假陈述行为、主观过错、损害后果、虚假陈述和损害后果之间的因果关系。
Third, the constitutive elements of a false statement consist of the action of misrepresentation, damages and the casual relation between them, as well as subjective faults.
因此，在认定虚假陈述所致民事责任中的因果关系时，信赖关系的判断成为事实和逻辑的必然。
Therefore, while our judging the causation of the civil liability caused by the misstatement or omission, the reliance is necessary because of the fact and logic.
所谓虚假陈述民事责任因果关系是指虚假陈述行为与损害后果之间引起和被引起的关系。
The causation of civil tort liability of false statements is the causal relationship between the false statements and the consequences of damage.
本文主要以美国证券法为借鉴对象来研究虚假陈述民事责任中的因果关系问题。
This paper mainly references the securities law of the United States to study the causal relations of civil tort liability of false statements.
因此，研究虚假陈述民事责任中的因果关系具有重大的意义。
Therefore, the study of the causal relations of civil tort liability of false statements is of great significance.
上市公司财务报告虚假陈述的民事责任的要件包括：虚假陈述及其重大性、过错、损害、因果关系。
The elements of civil liability for misrepresentation in financial reporting include: misrepresentation and its materiality, fault, loss, the causation between investor"s loss and defendant"s fault.
上市公司财务报告虚假陈述的民事责任的要件包括：虚假陈述及其重大性、过错、损害、因果关系。
The elements of civil liability for misrepresentation in financial reporting include: misrepresentation and its materiality, fault, loss, the causation between investor"s loss and defendant"s fault.
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