本文關(guān)鍵詞：注冊制改革背景下我國信息披露標準的法律研究　出處：《上海師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 證券發(fā)行注冊制 證券信息披露 重大信息 內(nèi)幕信息 前瞻性信息 風(fēng)險信息

【摘要】：我國的證券市場正在準備對于證券發(fā)行注冊制的改革,與核準制不同,注冊制中將證券發(fā)行的重點由監(jiān)管機構(gòu)的實質(zhì)審核轉(zhuǎn)向了證券發(fā)行人的信息披露義務(wù)。在注冊制的改革背景下,由于投資者對于信息的需求將會逐步增加,并且信息披露的地位有了很大的提升,所以原有的信息披露標準由于以往我國在立法和實踐中對信息披露的忽視而會顯露出許多問題。對現(xiàn)有的信息披露標準進行完善是十分重要的。注冊制與核準制存在著許多差別,在注冊制背景下,信息披露的地位和要求有著很大區(qū)別。本文的第二章,通過對信息披露制度本身的研究,闡釋在注冊制的改革背景下信息披露制度相較于核準制的區(qū)別以及需要得到完善的必要性。我國的現(xiàn)有法律法規(guī),在注冊制的改革背景下,已經(jīng)無法很好地發(fā)揮信息披露制度應(yīng)有的作用。本文的第三章,通過分析研究我國現(xiàn)行的證券法律法規(guī),指出我國在重大信息,內(nèi)幕信息,風(fēng)險因素信息和預(yù)測性信息披露標準中存在的不足與缺失。國外的證券立法,尤其是美國的證券立法中,有許多值得我國借鑒的地方,本文的第四章,通過對不同國家證券市場關(guān)于信息披露標準的立法進行比較研究,找出可以為我國信息披露標準完善的經(jīng)驗和制度。我國的證券市場有著其獨有的特色,尤其是以散戶為主的投資者群體。本文的第五章,通過對第四章所找出的國外經(jīng)驗和制度結(jié)合我國證券市場實際情況的深入研究,從第三章提到的重大信息,內(nèi)幕信息,風(fēng)險因素信息和預(yù)測性信息四個方面,為注冊制改革背景下我國的信息披露標準完善提出自己的建議。
[Abstract]:China's securities market is preparing for the reform of the registration system of securities issuance, which is different from the approval system. Registration system changes the emphasis of securities issuance from the substantive examination of regulatory bodies to the disclosure obligations of securities issuers. Under the background of the reform of the registration system, the demand for information will gradually increase because of investors. And the status of information disclosure has been greatly improved. Therefore, the original information disclosure standard will reveal many problems because of the neglect of information disclosure in legislation and practice in our country in the past. It is very important to perfect the existing information disclosure standard. Registration system and approval system. There are many differences. In the background of the registration system, the status and requirements of information disclosure are very different. The second chapter of this paper, through the study of the information disclosure system itself. In the background of the reform of the registration system, the difference between the information disclosure system and the approval system and the necessity of improvement are explained. The existing laws and regulations of our country are under the background of the reform of the registration system. The third chapter of this paper, through the analysis of the current securities laws and regulations, pointing out that our country in the important information, insider information. Risk factor information and predictive information disclosure standards of deficiencies and deficiencies. Foreign securities legislation, especially in the United States securities legislation, there are many worthy of reference in our country, this article 4th chapter. Through the comparative study on the legislation of information disclosure standards in different countries' securities markets, we find out the experience and system that can be perfected for our country's information disclosure standards. Our country's securities market has its unique characteristics. The 5th chapter of this paper, through the foreign experience and system found out in Chapter 4th, combined with the actual situation of China's securities market in-depth study, from the third chapter mentioned the major information. Four aspects of insider information, risk factor information and predictive information are put forward to improve the information disclosure standards in China under the background of registration system reform.
【學(xué)位授予單位】：上海師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.287

【參考文獻】

相關(guān)期刊論文 前10條

1 劉志偉;;從二元走向統(tǒng)一:我國證券信息披露規(guī)則修訂的邏輯進路[J];證券法律評論;2016年00期

2 王文宇;;知易行難的注冊制——以MD&A信息披露為例[J];證券法律評論;2016年00期

3 竇鵬娟;;證券信息披露的投資者中心原則及其構(gòu)想——以證券衍生交易為例[J];金融經(jīng)濟學(xué)研究;2015年06期

4 李國鳳;;公司信息透明度與股價波動關(guān)系的研究綜述[J];時代金融;2015年33期

5 曹樹新;;上市公司信息披露質(zhì)量與披露行為的關(guān)系實證研究[J];經(jīng)濟體制改革;2015年06期

6 魏紫潔;游士兵;;美國上市公司行業(yè)監(jiān)管經(jīng)驗借鑒[J];證券市場導(dǎo)報;2015年11期

7 崔汪衛(wèi);;上市公司信息披露與商業(yè)秘密保護之沖突的解決機制——基于利益衡量的視角[J];西華師范大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2015年02期

8 周友蘇;楊照鑫;;注冊制改革背景下我國股票發(fā)行信息披露制度的反思與重構(gòu)[J];經(jīng)濟體制改革;2015年01期

9 張春麗;;論我國證券欺詐賠償責(zé)任機制的完善[J];法律科學(xué)(西北政法大學(xué)學(xué)報);2014年03期

10 趙旭東;;內(nèi)幕交易民事責(zé)任的價值平衡與規(guī)則互補——以美國為研究范本[J];比較法研究;2014年02期

，

本文編號：1434925