上市公司信息披露制度研究

本文全面介绍了中国的证券信息披露法律体系,通过例证的方式指出目前我国证券领域信息披露存 在的主要问题:上市公司信息披露不实、发布或散布虚假信息、不及时披露信息。作者认为应从披露的信息范围、 要求、法律责任、公司治理结构、中介机构等多方面寻找原因,在此基础上,作者提出了自己的立法建议。

Study on the Information Disclosure Rules of the Publicly Held Corporation

This article illustrates the system of stock information disclosure rules in China, and, by way of many instances, points out the main problems about information disclosure existing in the stock market of China. Such as: untruthful disclosure of corporation information, issuance of fake information, late release of information, the social agency being not independent, objective and without due supervision, the lack of relief by judicial means. The author tends to explore the key from these aspects as the scope and standard of information disclosure, corporation responsibility , the structure of corporation governing and the social agency etc, also presents the proposal to the legislator.