| 英文摘要 |
In 2006, the Securities and Exchange Act added the status 20 of 1 to clarify and strengthen the civil liability for financial statement attestation. However, there is a highly contentious question among practitioners and scholars, such as the rationality of adding “the securities holder” as the subject of the financial statement fraud. Besides, there are lots of difficulties and gaps between rule and the reality, for example, the burden of proof in the causality between financial statements and civil damages, the definition of the proportion of Degree of Fault and the calculation of the amount of civil compensation, and so on. The study analyzes the judicial verdicts and theoretical opinions, try to let the issues to be clarified. |
