presumptive fault 中文意思是什麼
presumptive fault
解釋
推定過錯- presumptive : adj. 1. 推測的，假定的。2. 可據以推定的。adv. -ly 據推測。
- fault : n 1 過失，過錯；罪過，責任。2 缺點，缺陷，瑕疵。3 （獵狗的）失去嗅跡。4 【電學】故障，誤差；漏電...
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As to the doctrine of liability fixation the author thought that, in line with the duty of care of different subject of misrepresentation, ve should built three different standards consequently which were strict liability, fault liability liability on willfulness. as to cautionary relation, this thesis maintained that it could be classified into cautionary relation on transaction and cautionary relation on loss, and that the former was the fast knot on the question of cautionary relation on civil responsibility of misrepresentation, and that we should built presumptive rule on cautionary relation referring to the relative institute of america
關于歸責原則，作者認為應當根據不同虛假陳述主體對信息披露所負的注意義務提出嚴格責任、過失責任和故意責任三個相應歸責標準，其中，嚴格責任適用於證券發行人，過失責任適用於除發行人之外的其他所有信息披露文體，故意責任適用於中介機構承擔連帶這種特定情形。損害後果作為虛假陳述的必備要件之一，僅限於財產上的損害。對于因果關系，文章將其分為交易的因果關系和損失的因果關系，認為前者是虛假陳述民事責任因果關系的癥結所在。 -
By reference to knowledge of the science of law and economics, the thesis holds that the rule of imputation of the cpas " civil liability is fault liability, and it should adopt the rule of presumptive fault for false statement in securities market
借鑒經濟學理論，注冊會計師民事責任適用過錯責任的歸責原則，在證券虛假陳述的具體運用中，宜採用過錯推定原則。相應地，注冊會計師民事責任實行舉證責任倒置原則。
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