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随着我国市场经济的日益发展,违背诚实信用原则的虚假宣传行为给作为市场经济命脉的竞争机制带来阻碍。面对中国尚显年轻的证券市场,同样背离诚实信用理念的虚假陈述行为对信息披露制度的完善乃至国民经济的发展产生了不可小觑的影响。针对虚假宣传和虚假陈述,不论是基于汉字语义带给人们在一般认知上的误解,还是其行为模式本身具有的重叠性使二者在司法实践中存在混同现象,都使得彻底区分两种行为具有十分重要的意义。文章将从虚假宣传和虚假陈述的概念入手,结合有关两者的理论分析、法律规定和司法实践,对两种行为在司法实践中存在的问题进行分析和评述,揭示其共性和区别,以期为今后的司法实践提供参考和帮助。
With the continuous development of the market economy in our country, the false propaganda act contrary to the principle of good faith has hindered the competition mechanism as the lifeline of the market economy. In the face of China’s still young securities market, the same false statements that deviated from the concept of honesty and credit have had a significant impact on the improvement of the information disclosure system and the development of the national economy. Aiming at false propaganda and false statements, whether they are based on the general cognitive misunderstanding brought by the Chinese semantic meaning or the superposition of their behavior patterns, the two phenomena are confused in judicial practice, which makes the two behaviors completely divided It is of great significance. Starting with the concept of false propaganda and false statements, the article will analyze and comment on the problems existing in the judicial practice of the two kinds of behaviors in light of the theoretical analysis, legal provisions and judicial practices concerning the two, and reveal the commonalities and differences so as to provide a Future judicial practice to provide reference and help.