所谓虚假陈述,是指证券市场信息披露义务人违反法律规定,对相关信息作出不实陈述,并导致证券市场投资人遭受损失。最高人民法院于2003年1月9日发布《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》(以下简称《虚假陈述司法解释》),该司法解释对虚假陈述的内涵、适用范围、案件管辖、虚假陈述的主体、认定规则、免责事由、损失的认定等作出了规定,在维护资本市场公平公正的基本秩序、保护投资者的合法权益等方面取得了一定的积极效果,是我国资本市 The so-called false statements mean that the information disclosure obligors in the securities market violate the law and make false statements about the relevant information, leading to the loss of investors in the securities market. On January 9, 2003, the Supreme People’s Court promulgated Certain Provisions on the Trial of Cases of Civil Compensation Caused by False Statements in the Stock Market (hereinafter referred to as “Judicial Interpretations of False Representations”), which interprets the connotation and scope of false statements , The jurisdiction of the case, the subject of the false statement, the rules of cognizance, the reasons for exemption, the determination of loss and so on. It has made certain positive effects in safeguarding the fair and equitable basic order in the capital market and protecting the legitimate rights and interests of investors. Capital city