上市公司差異化信息披露制度
[Abstract]:Based on the reality of China's securities market, this paper discusses in detail the basic principles of the differential information disclosure system, the classification of listed companies and the differentiation arrangement on the basis of classification. And put forward the suggestion of perfecting the differential information disclosure system of listed companies in our country. In addition to the introduction and conclusion, this paper is divided into six parts: the first part, the principles of differentiated information disclosure system of listed companies. At the same time, we should try to reduce the cost of information disclosure, which is the two basic principles that should be followed in the differential information disclosure system. The second part, the typology of listed companies. This part discusses the determination of the classification standard of listed companies, the factors of the classification criteria, the classification of listed companies, and thinks that the risk level should be taken as the standard, and the corporate governance and financial quality should be considered concretely. The information disclosure behavior, profitability and growth of listed companies are divided into high and low risk categories. The third part is the differentiation of information disclosure of listed companies. From the result, information disclosure or not is the compulsory disclosure of information and voluntary disclosure. In order to realize the differentiation of disclosure or not, we should reduce the mandatory disclosure requirements of the listed companies with low risk level and encourage their voluntary disclosure, while the listed companies with high risk level should increase their compulsory disclosure obligations and limit their space of voluntary disclosure. The fourth part, listed company information disclosure content difference. According to different standards, the information disclosed by listed companies can be divided into financial information and non-financial information, historical information and predictive information, general information and characteristic information. In order to realize the difference of disclosure content, we should reduce the disclosure requirements of financial information, historical information and general information of listed companies with low risk level, and encourage them to disclose non-financial information, predictive information and characteristic information. However, for listed companies with high risk level, the disclosure requirements of financial information, historical information and general information should be raised, and the disclosure of non-financial information and predictive information should be restricted. The fifth part is the differentiation of information disclosure of listed companies. According to the dependent carrier, information disclosure can be divided into newspaper and periodical, Internet, special electronic information disclosure system. In order to realize the differentiation of the disclosure form, we should encourage the low-risk listed companies to use the information disclosure through train system, "interactive easy" and so on, but to some extent limit the use of the high risk level listed companies. The sixth part, the suggestion of perfecting the differential information disclosure system of listed companies. To perfect the differential information disclosure system, we should adhere to the principle of satisfying the diversified information needs of investors and reducing the cost of information disclosure of listed companies, make clear that the risk level is the classification standard of listed companies, and realize the differentiation of disclosure or not. "the difference of the disclosure content", "the difference of the disclosure form" three requirements.
【學(xué)位授予單位】:西南政法大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2015
【分類號】:D922.287
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