浅谈代表人诉讼对上市公司内部控制建设的影响

摘要

Representative action can increase the illegal cost of listed companies, promote listed companies to improve internal control mechanism, improve enterprise management level. China should learn from the successful experience of the U.S. class action, relax the conditions of Court accepting the securities fraud litigation, further expand the accepting cases scope of securities fraud litigation, and timely transfer burden proof of securities fraud litigation.%代表人诉讼能够加大上市公司的违法成本，促进上市公司健全内控机制，提高企业管理水平。我国应借鉴美国集团诉讼的成功经验，放宽法院受理证券欺诈诉讼的条件，进一步扩大证券欺诈诉讼的受案范围，并适时转移证券欺诈诉讼的举证责任。