本文選題：IPO + 信息披露��； 參考：《上海交通大學(xué)》2014年碩士論文

【摘要】：近年來,國內(nèi)核準(zhǔn)制下首次公開發(fā)行股票并上市(以下簡稱“IPO”)企業(yè)信息披露不規(guī)范的問題日益嚴(yán)重,甚至出現(xiàn)了某些涉嫌財(cái)務(wù)造假成功上市的企業(yè)。這些問題的不斷涌現(xiàn)反映出了我國政府相關(guān)主管部門還需進(jìn)一步改進(jìn)核準(zhǔn)制下IPO信息披露規(guī)制中存在的隱患,同時(shí)也阻礙了我國新股發(fā)行體制由核準(zhǔn)制向以信息披露為核心的注冊制改革的前進(jìn)步伐。我國政府相關(guān)主管部門目前對證券市場信息披露的規(guī)制與20年前資本市場建立初期相比已經(jīng)有了較大的改善,在中國證監(jiān)會的統(tǒng)一監(jiān)管下,證監(jiān)會派出機(jī)構(gòu)、證券交易所、證券業(yè)協(xié)會自律監(jiān)管體制已建立并逐步完善。同時(shí),以《證券法》為核心,以證監(jiān)會、交易所頒布的各項(xiàng)法規(guī)、規(guī)章等為主體的我國證券監(jiān)管法律體系也已基本建立。但是從國外證券市場的經(jīng)驗(yàn)來看,即使是發(fā)達(dá)國家的IPO信息披露規(guī)制也都或多或少的存在一定的問題,而我國目前的資本市場各項(xiàng)體制還不健全,核準(zhǔn)制下IPO信息披露規(guī)制也還不完善,仍然存在著很多亟待解決的制度缺陷。本文的研究目的是分析我國核準(zhǔn)制下IPO信息披露規(guī)制中存在的內(nèi)在瑕疵,并對我國證券監(jiān)督管理部門提出完善監(jiān)管權(quán)配置、完善監(jiān)管權(quán)的運(yùn)行程序和完善監(jiān)管權(quán)運(yùn)行保障機(jī)制的建議,以期在注冊制改革的背景下加強(qiáng)和完善核準(zhǔn)制下IPO信息披露政府規(guī)制,從而更好達(dá)到為中小投資者服務(wù)的目的,為建立多層次資本市場做好政府監(jiān)管規(guī)制體系構(gòu)建。
[Abstract]:In recent years, the domestic approval system under the initial public offering of stocks and listing (hereinafter referred to as "IPO") enterprise information disclosure is becoming increasingly serious, and even some of the suspected financial fraud listed successfully. The continuous emergence of these problems reflects the hidden dangers existing in the regulation of IPO information disclosure under the approval system that the relevant authorities of our government still need to further improve. At the same time, it also hinders the progress of the reform from the approval system to the registration system with information disclosure as the core. The regulation of information disclosure in the securities market by the relevant authorities of the Chinese government has been greatly improved compared with the initial stage of the establishment of the capital market 20 years ago. Under the unified supervision of the China Securities Regulatory Commission, the agencies of the Securities Regulatory Commission, the stock exchanges, Securities industry association self-regulation system has been established and gradually improved. At the same time, China's securities regulatory legal system has been basically established, with the securities law as the core and the various laws and regulations promulgated by the Securities Regulatory Commission and the Exchange as the main body. However, from the experience of foreign securities markets, even in developed countries, there are still some problems in the regulation of IPO information disclosure, and the current capital market systems in China are not perfect. The regulation of IPO information disclosure under the approval system is not perfect, and there are still many institutional defects to be solved. The purpose of this paper is to analyze the inherent defects in the regulation of IPO information disclosure under the approval system of our country, and to put forward to perfect the allocation of supervision power to the securities supervision and management department of our country. In order to strengthen and perfect the government regulation of IPO information disclosure under the background of the reform of registration system, it is better to achieve the purpose of serving small and medium-sized investors by perfecting the operation procedure of supervision right and the suggestion of perfecting the operation guarantee mechanism of supervision right, in order to strengthen and perfect the government regulation of IPO information disclosure under the background of registration system reform. In order to establish a multi-level capital market, a good government regulatory system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;D630

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本文編號：1954973