本文選題：跨境上市　切入點：信息披露　出處：《廈門大學》2014年碩士論文

【摘要】：伴隨著世界經(jīng)濟全球化的加劇,我國市場經(jīng)濟也迎來了新的發(fā)展契機。我國境內(nèi)證券市場發(fā)展的國際化水平越來越高,證券市場的國際融合趨勢不可阻擋,跨境多市場上市的現(xiàn)象日益增多。同時中國企業(yè)越來越多地走向世界資本市場以及中國資本市場吸引境外公司上市融資,跨境上市的法律監(jiān)管問題越來越重要。其中信息披露制度的分析研究具有價值,并且十分緊迫。 與境內(nèi)上市相比,因為跨境證券上市跨越“多國法域”,上市過程中涉及的信息披露在披露方式和內(nèi)容、法律法規(guī)的適用、監(jiān)管措施的實施等多方面都有與國內(nèi)上市的不同之處,因此跨境證券上市本身的復雜性就使得與其相關(guān)的信息披露制度具有特殊性。當今,我國經(jīng)濟實力不斷加強,許多的公司紛紛瞄準海外市場,陸續(xù)在國外上市；同時又有很多境外企業(yè)希望在我國境內(nèi)上市。但是由于信息披露制度方面的不完善,就導致一些跨境證券上市糾紛案件的發(fā)生。因此,本文主要以概論信息披露制度的內(nèi)涵及其主要問題為基礎,分析比較國外不同的信息披露制度,展開對跨境證券上市信息披露制度的探討,從而提出對我國跨境證券上市信息披露制度進一步完善的建議。文章除引言和結(jié)語外,共分為三章。 第一章首先介紹了跨境證券上市的內(nèi)涵,分析了信息披露制度以及跨境證券上市中信息披露制度的特殊性,為下文具體展開跨境證券上市信息披露制度的分析做了鋪墊,同時明確了相關(guān)概念。 第二章首先概述了跨境證券上市信息披露制度的基本原則,同時研究了信息披露內(nèi)容的選擇。接著具體分析了跨境證券上市信息披露制度的主要問題,涉及持續(xù)信息披露、語言及可理解性、會計準則適用以及違法信息披露及其責任等問題,最后采用比較的方式分析了美國、日本、英國信息披露制度的相關(guān)規(guī)定,為第三章提出相關(guān)建議做了鋪墊。 第三章在上一章的基礎上,針對我國面臨跨境證券上市監(jiān)管的實際情況,借鑒國內(nèi)外最新的制度規(guī)定,對完善我國跨境證券上市信息披露制度進行了理論分析,最后提出了完善我國跨境證券上市信息披露制度的具體建議。
[Abstract]:With the development of world economic globalization, China's market economy has ushered in a new opportunity for development. The development of China's domestic securities market increasingly high international level, the international trend of the integration of the stock market can not be blocked, the phenomenon of listing cross board is increasing. At the same time, more and more Chinese enterprises enter into the international capital market and China attract capital market listing and financing overseas companies, legal supervision of cross-border listing has become more and more important. The value analysis of information disclosure system, and is very urgent.
Compared with the domestic market, because cross-border securities listed across the "multi domain method", the listing process involved in the disclosure of information disclosure and content of applicable laws and regulations, regulatory measures and other aspects are different from the domestic market, so the complexity of cross-border securities market itself makes disclosure related the information system is special. Today, China's economic strength has been continuously strengthened, many companies have targeted overseas markets, have been listed abroad; at the same time there are many overseas listed companies hope in China. But due to the information disclosure system is not perfect, leading some cross-border listing of securities disputes. Therefore in this paper, an introduction to the information disclosure system of the connotation and main problems based on analysis and comparison of different foreign information disclosure system, expand cross-border securities listed on the letter Discussion on interest disclosure system, and put forward suggestions for further improvement of information disclosure system of cross border securities listing in China. Besides introduction and conclusion, the article is divided into three chapters.
The first chapter introduces the connotation of cross-border securities listing, analyzes the particularity of information disclosure system and the information disclosure system in cross-border securities listing, laying the groundwork for the detailed analysis of the information disclosure system of cross border securities listed below, and clarifies relevant concepts.
The second chapter introduces the basic principles of information disclosure system of listed cross-border securities, at the same time on the information disclosure. Then analyzes the main problems of cross-border listing of securities information disclosure system, involving continuous disclosure of information, language and understanding, the applicable accounting standards and the illegal information disclosure and liability issues, the final analysis of the the United States, a comparative approach in Japan, the relevant provisions of the information disclosure system of Britain, the third chapter puts forward relevant suggestions to do the groundwork.
The third chapter on the basis of chapter three, according to the actual situation of our country is facing cross-border supervision of listed securities, referring to the latest domestic and international regulations, to improve China's cross-border listing of securities information disclosure system is analyzed, finally puts forward some specific suggestions of China's cross-border listing of securities information disclosure system.

【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.287

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本文編號：1696536