財報不實民事責任之實務研究

An Empirical Study of Civil Liabilities for False or Misleading Financial Statements

本文將財報不實民事責任之要件，分述為財報不實之客體、財報不實的行為內容、損害賠償之請求權主體、賠償責任主體及責任態樣、民事損害賠償範圍等，並就其相關之解釋，如重大性相關之量性指標及質性指標、交易因果關係、賠償責任主體之責任類型、比例責任、損失因果關係、損害賠償金額之計算所涉及之毛損益法及淨損差額法等之共識及歧異，加以分析，用以探討我國財報不實法制之妥適與否及有無修正之必要，希望作為我國未來財報不實規範修法之參考。

This study divides the components of civil liabilities into the object of false or misleading financial statements, the behavior in false or misleading financial statements, the entity to claim damages, the entity responsible for damages and types of responsibility, and the scope of civil damages. The study also analyzes related interpretations, such as quantitative indicators and qualitative indicators of materiality, transaction causation, types of responsibility of responsible entity, proportionate responsibility, loss causation, and consensus and difference in the gross income loss method and the out-of-pocket method for calculation of quantum of damages. The result is applied in the discussion on whether the false financial reporting regulations in Taiwan are adequate or need revision, and hopefully contributes materials for revision of the false financial reporting regulations in Taiwan in the future.