第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
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.
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.
第一章，证券市场虚假陈述民事责任概述。
Chapter one summarizes the misrepresentation's civil liability in securities market.
第五章证券发行虚假陈述民事责任的诉讼实现机制。
The fifth chapter is about litigation mechanism of false statement.
因此，完善证券市场虚假陈述民事责任制度，是建立一个健康的证券市场的急需。
Therefore, it is urgent to perfect our civil liability system for misrepresentation to establish a healthy securities market.
律师对其在证券市场信息披露中的虚假陈述行为应承担民事责任。
If the false stating action appears in the stock market information, lawyers shall be charged with civil liabilities.
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.
对于财务报告虚假陈述民事责任的性质，法学界存在不同的观点。
There are different views on the nature of civil liability for misrepresentation in financial reporting.
奥泰说：“企业还必须报告他们对规章制度的遵守情况，这意味着董事必须为虚假陈述承担责任。
The companies also have to declare the extent of their compliance to the code and that means there are liabilities for directors for misrepresentations.
最后为进一步建立健全我国证券市场虚假陈述民事责任制度提出了一些具体的对策和思考。
Finally to set up and improve misrepresentation's civil liability system of our country in securities market got some concrete countermeasure and thinking of further.
以董事不应当对公司债权人承担直接责任为基础，本文认为证券虚假陈述的性质应当界定为法律规定的特殊责任。
To the author, director should not bear liability to company creditor directly, so the falsely stating securities should be the special liability prescribed in the law.
证券发行保荐责任是保荐人对证券发行虚假陈述给投资者造成的损失承担的赔偿责任。
The civil liability of sponsors in the issuance of securities is to compensate the securities purchasers 'loss caused by misrepresentation in the prospectus.
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.
另外，在法律层面上应及早明确自报身份虚假陈述的法律责任，同时制定相关的纠错程序及救济措施。
In addition, the legal obligation of misrepresentation of identity shall be nailed down, and the relevant remedies shall be offered simultaneously.
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.
第四章，证券市场虚假陈述民事责任的诉讼实现机制。
Chapter four, comparing the difference between national litigation, mainly about the litigation mechanism of misrepresentation's civil liability in securities market.
通过分析每一责任主体的成立理由，对证券虚假陈述损害赔偿赔偿责任主体外延进行了框定。
The paper defines the extension of liable principal of damage compensation of the false statement of securities through analyzing every reasons of liable principal.
另外，还着重论述了证券发行市场虚假陈述民事责任的性质。
Moreover, the article discussed the character of misstatement in issue market.
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.
第三章证券市场虚假陈述民事责任的诉讼实现机制。
Chapter 3 discusses procedural mechanism of civil liabilities of misrepresentation in securities market.
主要从四个方面对董事在上市公司虚假陈述中的民事责任进行了阐述。
There are four parts to discuss the directors' civil liabilities to the misrepresentation of listed companies.
我了解任何虚假或误导的陈述均可能导致本公司的申请被永久性地拒绝，并可能引致承担法律责任。
I understand that any false or misleading statement may result in permanent denial of the application and possible involvement of lawsuits.
我了解任何虚假或误导的陈述均可能导致本公司的申请被永久性地拒绝，并可能引致承担法律责任。
I understand that any false or misleading statement may result in permanent denial of the application and possible involvement of lawsuits.
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