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  • 學位論文

專門職業技術人員於證券交易法內功能定位與民事責任之研究─以會計師、律師、估價人員資訊揭露不實之責任為核心

Professionals’ Characters and Civil Liabilities in Securities and Exchange Act - Liabilities of Misrepresentation of Accountants, Attorneys, and Appraisers

指導教授 : 林仁光

摘要


公開發行公司資訊公開之義務,而資訊公開之呈現可能發生不實或詐欺之情事,凡是有資訊揭露之場合皆有可能發生,並不限於發行市場內,因公司因負有持續公開之義務,是以交易市場亦會有資訊不實等不法情事產生,而專家在證券市場內有其重要性,證券交易法內資訊揭露不實之相關規定也針對專家有所規範,專家究應受到何等規範與其應負擔之民事責任實為一重要議題。 參與證券交易市場活動之專門職業人員類別眾多,特選擇三類人員加以研究討論:會計師、律師與估價人員。會計師源於其職務內容於證券市場之特殊性,而在證券交易法內有特別之規範,且近年引起軒然大波之證券詐欺相關案件,會計師多涉入其中;律師則為法律人經常從事之工作,對於證券市場活動亦有一定之參與;不動產估價師則為我國近年開始發展的行業,屬於較新興的議題。 本文第一章緒論,包括本篇論文之研究動機、問題意識、研究方法、目的與研究架構、範圍之侷限。第二章則採取概論之方式,說明何謂專家、有何特色或類型區別、專家與委託人或第三人間處於何種關係、專家應負擔之責任或義務為何,以及歸責之標準,並羅列出我國證券交易法內對於專家資訊揭露不實之規範,並分析各項構成要件與問題點,並討論守門員理論。 第三章以下開始分章節討論選定之三類專家,依序為會計師、律師與估價人員。第三章首先討論會計師之業務內容、應遵守之規範與其於證券市場內定位為何;有鑑於我國與證券資訊不實之規定,皆參照美國一九三三年證券法與一九三四年證券交易法而制定,故第二部分將針對美國法關於會計師對於第三人責任之探討,分別從普通法與實定法之面向切入,並將討論重心帶入證券法與證券交易法;之後將羅列我國證券交易法下與會計師資訊不實之相關規範,包括證券交易法第二十條、第二十條之一與第三十二條,討論其構成要件與內涵為何;之後研究我國法院關於會計師資訊不實之案例,研議法院之論理過程與最終結果為何,並思考從中獲得之啟發。 第四章討論之重心轉為律師,第一步討論律師傳統上之義務與責任,包括對委託人以及第三人之責任與義務,次續討論律師在證券交易市場內部參與活動為何,其所從事之服務與資訊提供之間有何關聯,以及在證券相關法規之下,律師必須提供之資訊為何,從而在該資訊不實情況下又應負擔如何之責任。之後,希藉由相關之案例出發,研究法院對於相關案例事實立場為何、如何解釋法律、採取何見解等。 第五章開始討論估價人員,本文於篇名未題名為估價師,係因我國目前依據法律真正可名為「估價師」者,僅有不動產估價師,動產部分則無同等之專門職業認證考試,故僅以估價人員統稱之。接著延續前兩章的主脈絡,討論估價人員一般工作內容為何,會以何種方式參與證券市場之活動並因此受到何法律之規範。 第六章所欲討論者為在各類專家在民事責任成立上,長期以來的爭議問題。首先為與會計師相關之爭議,並簡介部分新修正之會計師法。此外,並就專家在執行其職務時,是否有因為應盡義務之競合而產生扞格,導致其職能有所影響或是責任負擔之問題;或是專家在其所能執行之職務上,與他類別專家有所重疊,此時究竟該專家應負擔何種專家之責任以及如何論處;亦或是專家在執行職務時,有時可能必須仰賴其他專家之專業能力,若於此情況下,當問題發生時,又應該如何決定各專家間之關係與責任認定。至於我國當前對於各類專家之法律規範或專家職務業務之現實操作情況下,是否有未盡完善之處,若肯定之,又是否有能夠再發展與再研議之空間。第七章則為文本之結論。

並列摘要


Public companies have the duties to disclose some information, not only in the issue market but also in the trading market. However, there might be misrepresentation or fraud of the information. Because of the importance of professionals in the securities market, we have some regulations about misrepresentation or fraud aimed at professionals in the Securities and Exchange Act. What are the rules that applied to professionals and what kind of civil liabilities they have to burden? These are quite important issues. There are a lot of professionals who attend the activities in the securities market, here, three different professionals were chosen, accountants, lawyers and appraisers. Accountants have special characteristics in the securities market for their jobs, and we have some regulations aimed at accountants in the Securities and Exchange Act. Especially, accountants got involved in several serious securities fraud cases these years. Attorneys also attend some activities in the securities market. The profession of Appraisers started to develop in recent years. It is a new issue. The first chapter of this thesis is introduction, including the motives, issues, researching methods and structures of the thesis. Chapter two is the introduction of professionals’ liabilities, including their qualifications, characters, relationship with clients or the third parties, duties and liabilities, and the standards of liabilities. Also, gatekeeper theory would be discussed here. Chapter three talked about accountants’ professional works, laws that must be obeyed and characters in the securities market. For the rules about misrepresentation in Securities and Exchange Act were adopted from Securities Act 1933 and Securities and Exchange Act 1934 of America, the history of development of accountants’ liabilities to the third party of America would be discussed here, then brought it back to the discussion of the rules of law. Following is the discussion of our Securities and Exchange Act, and it focuses on article 20, 20-1 and 32. Related cases were also included in the discussion. Chapter four talked about attorneys. In the beginning, the main topic is about attorneys’ traditional duties. Next is about what kind of activities that attorneys would attend in the securities market, what’s the relationship between their services and the information that they provided and what are their liabilities for misrepresentation in Securities and Exchange Act. Also, related cases were included in the discussion. Chapter five is about appraisers. Just followed the same structure of previous two chapters, this chapter discussed the professional works of appraisers, what kind of activities that appraises would attend in the securities market and how they be regulated. Chapter six is about the main issues of professionals’ civil liabilities. First part is about issues related to accounts. In the second part, it discussed the problems of the overlapping duties, jobs and cooperation of professionals. Last is about suggestions of current laws. Chapter seven is the conclusion.

參考文獻


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