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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26285
Title: | 探論證券發行人違反公開說明書真實義務之刑事責任 The Research of the Criminal Responsibilities of Securities Issuers Violating the Prospectus Fiduciary Duties |
Authors: | Ju-Jung Chiang 江如蓉 |
Advisor: | 陳顯武(Hsien-Wu Chen) |
Keyword: | 公開說明書,真實義務,資訊揭露,公司治理,證券詐欺, prospectus,fiduciary duties,information disclosure,corporate governance,securities fraud, |
Publication Year : | 2011 |
Degree: | 博士 |
Abstract: | 本論文乃藉由文獻分析法、個案法、比較研究法等研究方法,來處理有關「公開說明書」違反「真實義務」之各項問題。就本論文架構而言,第二章至第三章主要為總論部分,乃就投資大眾保護及資訊揭露落實之角度,分別由公開說明書之目的與重要性、證券發行人就公開說明書對於證券管理機關、證券投資者所應負擔之責任與義務,奠定相關研究之基礎;第四章至第七章,則為各論部分,循序探討公開說明書現存之內在不實態樣、證券發行人違反公開說明書真實說明義務之行為態樣,及相關刑事責任,並就我國實務案例之個案事實及法院採取見解,予以分析、研究,並分別就美國、歐盟、德國等外國法規範予以分析、比較,對違反公開說明書真實義務之犯罪行為及刑事責任,為一全面性之分析與研究。
本論文認為,證券交易之財經犯罪,其本質為資訊不對等之犯罪,故為落實資訊揭露,以達成保障投資大眾之目的,公開說明書所應揭露之資訊,應擴及法人股東本身之股權架構,且因應全球化、多角化經營之商業趨勢,集團化公司之相關資訊,亦應納入公開說明書之揭露範圍,強化公司治理透明化之要求,證券管理機關並應重新檢討公開說明書採申報生效制,弱化監理強度及密度之不妥,且刑事司法實務,就違反公開說明書真實義務之刑事責任,應回歸刑事犯罪之本質,去除「內在不實」之法制偏離。 This research is by using document analysis, case method and comparative method to approach the relevant issues of Prospectus, Fiduciary Duties, information disclosure, corporate governance and securities fraud. Speaking of the structure of this study, Chapter 2 and Chapter 3 are the general remarks from the investors’ protection and information disclosure prospect, discussing the purpose and importance of the Prospectus, the certain responsibilities and obligation of the security issuers to the shareholders and the Competent Authority. Chapter 4 and Chapter 7 are part discussions by orders of the false modules of the Prospectus, the securities issuers violating the fiduciary duties and their relevant criminal responsibilities, analyzing and studying the real cases and court practices. Besides, referring to foreign law regulation, such as US, European Union and Germany, this research also proceed the full-dimension study of the criminal behaviors and responsibilities for violating the Prospectus fiduciary duties. The following is the finding: the essence of financial crime of the stock exchange is uncoordinated information. Therefore, to ensure the best interests of the public investors, the information disclosed by Prospectus should expand to the holding status of corporate shareholders. And in accordance to the tendency of global enterprise and multi-task administration business, the related information of corporate enterprises should also include into the Prospectus. In addition, to enforce the transparence of business management of individual company, the Competent Authority should re-examine the procedure of effective registration and inappropriate deteriorating the supervisory system. Furthermore, the criminal responsibility of violating the Prospectus fiduciary duties should return to criminal judicature practice and eliminate the deviation of internal false. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26285 |
Fulltext Rights: | 未授權 |
Appears in Collections: | 國家發展研究所 |
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ntu-100-1.pdf Restricted Access | 1.75 MB | Adobe PDF |
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