本文關(guān)鍵詞： 險(xiǎn)資舉牌 權(quán)益披露 監(jiān)管規(guī)則　出處：《證券市場(chǎng)導(dǎo)報(bào)》2017年03期 　論文類型：期刊論文

【摘要】：近年來,險(xiǎn)資舉牌現(xiàn)象引發(fā)市場(chǎng)高度關(guān)注。除了資金運(yùn)用的規(guī)范性和流動(dòng)性問題外,其核心問題涉及權(quán)益披露。與境外規(guī)則對(duì)比,目前我國在披露觸發(fā)點(diǎn)的認(rèn)定原則、受益所有權(quán)的確定、具體披露內(nèi)容、問責(zé)等方面存在一定差異。隨著各類并購交易的上升,新交易目的、方式的出現(xiàn),本文結(jié)合當(dāng)前對(duì)權(quán)益披露要求的監(jiān)管挑戰(zhàn),試提出改進(jìn)建議。
[Abstract]:In addition to the normative and liquidity problems of capital utilization , there are some differences in its core issues . In addition to the normative and liquidity problems of fund application , there is a certain difference between the determination principle of the trigger point , the determination of the beneficial ownership , the specific disclosure content and accountability , etc .

【作者單位】： 深圳證券交易所;
【分類號(hào)】：D922.287;F832.51
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本文編號(hào)：1510617