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題 名 | 論資本市場上因不實資訊而致投資人損害的賠償方法--以德國法為中心=Principles of Restoration of Security Investors' Damage Caused through False Information on the Capital Market--From the Viewpoints of German Law |
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作 者 | 葉新民; | 書刊名 | 中原財經法學 |
卷 期 | 23 2009.12[民98.12] |
頁 次 | 頁107-178 |
分類號 | 563.51 |
關鍵詞 | 不實資訊; 損害賠償; 回復原狀; 金錢賠償; 交易因果關係; 損失因果關係; 會計師責任; False information; Restoration of damage; Restitution; Compensation; Transaction causation; Loss causation; Liability of accountants; |
語 文 | 中文(Chinese) |
中文摘要 | 有價證券的價格原應取決於證券表彰的財產權,惟有價證券一旦在資本市場上交易,其價格卻是由市場上的供需決定,而供需又經常受市場上的資訊影響。資訊既能操控證券的價格,則證券法規的主要任務之一,即在維持資訊的公開與正確性。凡以不實資訊使投資人蒙受損害者,應負賠償責任。 我國學界對於不實資訊損害賠償的論述,多以美國法為比較基礎,甚至法院實務亦有接受其理論的傾向。故本文選擇國內較陌生的德國法為比較基礎,探討其不實資訊的損害賠償方法。德國成文法與判例法對此係以回復原狀為損害賠償的原則,經比較研究之後,本文認為回復原狀在我國法亦有其適用的依據,同時也是較簡便又容易實施的制度,頗值我國司法實務參考。 |
英文摘要 | The value of securities is decided through the property embodied in the paper. Once they are traded on a capital market, their value should depend on demand and supply, which are often influenced by information on the market. Since the information could easily manipulate the market price of securities, one of the tasks of securities regulations consists on keeping information transparent and correct. Those who use false information to cause investors’ damages should be liable to restoration. The discussion on the restoration of investors’ damages through false information in Taiwan is mostly based on American law. Even the courts trend toward following it as well. Therefore the author decided to make a research focusing on German law, whose related regulations are unfamiliar in Taiwan. Instead of compensation the principle of restoration of investors’ damages in German statute law and case law is restitution. After a comparative study it is concluded that the same principle could be applied to Taiwan law. It is simple, practicable and can be a good example for Taiwan. |
本系統中英文摘要資訊取自各篇刊載內容。