我國創(chuàng)業(yè)板市場(chǎng)信息披露制度完善之研究
發(fā)布時(shí)間:2018-07-12 13:58
本文選題:信息披露 + 主板市場(chǎng) ; 參考:《中國政法大學(xué)》2011年碩士論文
【摘要】:創(chuàng)業(yè)板市場(chǎng)作為為促進(jìn)自主創(chuàng)新型企業(yè)及其他成長(zhǎng)型企業(yè)的發(fā)展而設(shè)立的二板市場(chǎng),一方面為這些企業(yè)獲得了更加多樣化的融資渠道,同時(shí)也順應(yīng)了我國現(xiàn)時(shí)產(chǎn)業(yè)發(fā)展政策。但是創(chuàng)業(yè)板市場(chǎng)作為不同于主板市場(chǎng)的二板市場(chǎng)有著其自身顯著的特點(diǎn),首要的就是上市企業(yè)的特殊性,即它們是一批有著高成長(zhǎng)性、高風(fēng)險(xiǎn)性的企業(yè),因此對(duì)創(chuàng)業(yè)板市場(chǎng)的監(jiān)管提出了更高的要求。作為證券市場(chǎng)的核心制度,信息披露制度對(duì)證券市場(chǎng)本身運(yùn)作的規(guī)范意義重大,同時(shí)也是對(duì)投資者的一種重要保護(hù)。鑒于創(chuàng)業(yè)板市場(chǎng)的高風(fēng)險(xiǎn)性,因此對(duì)于創(chuàng)業(yè)板上市公司的信息披露較之于主板市場(chǎng)應(yīng)該有更嚴(yán)格的要求,本文將較為系統(tǒng)深入地論述我國創(chuàng)業(yè)板市場(chǎng)信息披露制度的完善問題。 本文的第一章對(duì)證券市場(chǎng)信息披露制度進(jìn)行具體闡述,闡述了什么是信息披露制度、信息披露的理論基礎(chǔ),闡述了信息披露制度存在的必要性,論述了信息披露制度的價(jià)值取向以及原則,最后對(duì)我國主板市場(chǎng)信息披露制度進(jìn)行分析。 第二章對(duì)創(chuàng)業(yè)板市場(chǎng)進(jìn)行介紹并且分析了我國現(xiàn)行的創(chuàng)業(yè)板市場(chǎng)信息披露制度,試圖找出我國創(chuàng)業(yè)板市場(chǎng)信息披露制度的不足。 第三章對(duì)美國納斯達(dá)克市場(chǎng)信息披露制度進(jìn)行具體闡述:法律體系、監(jiān)管體制以及具體制度設(shè)計(jì),并且歸納出我國創(chuàng)業(yè)板市場(chǎng)信息披露制度值得借鑒的一些地方。 第四章在分析出我國創(chuàng)業(yè)板市場(chǎng)信息披露制度不足之處的基礎(chǔ)上,嘗試著對(duì)我國創(chuàng)業(yè)板市場(chǎng)信息披露制度提出相關(guān)完善意見。
[Abstract]:As a second board market set up to promote the development of independent innovative enterprises and other growth enterprises, the gem market not only obtains more diversified financing channels for these enterprises, but also conforms to the current industrial development policy of our country. However, as a second board market which is different from the main board market, the gem market has its own remarkable characteristics. The most important thing is the particularity of the listed enterprises, that is, they are a group of enterprises with high growth and high risk. Therefore, the supervision of the gem market put forward higher requirements. As the core system of the securities market, the information disclosure system is of great significance to the operation of the securities market itself, and it is also an important protection for investors. In view of the high risk of the gem market, there should be more strict requirements for the information disclosure of the gem listed companies compared with the main market. This paper will systematically and deeply discuss the perfection of the information disclosure system in the gem market of our country. In the first chapter of this paper, the information disclosure system of the securities market is elaborated in detail, and what is the information disclosure system, the theoretical basis of the information disclosure system, and the necessity of the information disclosure system are expounded. This paper discusses the value orientation and principle of the information disclosure system, and finally analyzes the information disclosure system of the main board market in our country. The second chapter introduces the gem market and analyzes the current gem market information disclosure system in China, trying to find out the deficiencies of the gem market information disclosure system. The third chapter elaborates the NASDAQ market information disclosure system: the legal system, the regulatory system and the specific system design, and summarizes the gem market information disclosure system in China is worth learning from some places. On the basis of analyzing the deficiency of the market information disclosure system of China's gem, the fourth chapter tries to put forward some suggestions on how to improve the market information disclosure system of China's gem.
【學(xué)位授予單位】:中國政法大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2011
【分類號(hào)】:F832.51;D922.287
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