A Study on Criminal Responsibility of Financial Report Misrepresentation：Focus on Securities and Exchange Act and Business Accounting Act

• Main Authors: CHEN,SHI-LIN, 陳軾霖
• Other Authors: TSENG,SHU-YU
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/266w29

碩士 === 國立臺北大學 === 法律學系一般生組 === 106 === Nowadays, through forging financial statements, business operators can reach the goal of evading taxes, borrowing illegally, emptying companies and even manipulating the stock market to make huge profits. Even though the motives and purposes of crime are not the same, they are all based on the untrue preparation of financial statements as the main means to evade the examination by the authorities and make unlawful profits from the securities market. Therefore, the financial statements are very important in commercial society. Government add article 171, article 174.1.(5) in the Securities and Exchange Act, and article 71 in the Business Accounting Act to protect the commercial market. However, the domestic law of securities exchange Act and Business Accounting Act are both inherited from the American law. In the course of making the law, a large number of uncertain legal concepts such as "misrepresentations", "nondisclosures" and " any other acts which are sufficient to mislead other persons" , which may violate the principle of legal certainty. In addition, business accounting rules are a large number of authorized agencies to formulate a variety of financial statements preparation guidelines, but Generally Accepted Accounting Principles widely consisted of regulations and directions as blank elements of crime. The legislative methods also violate the definitude of authorization and let people can predict the range of elements. On top of that, this study want to investigate that financial report misrepresentation is a specific dangerous crime or an abstract dangerous crime, and whether to determine materiality and how the law should be applied. So, this study analyzes the securities laws and regulations of the United States, Britain and Japan, and hope to make the domestic legal system of financial crime more perfect through this thesis.