發(fā)布時(shí)間：2018-01-06 21:21

  本文關(guān)鍵詞：美國預(yù)測(cè)性信息披露免責(zé)制度研究　出處：《湖南師范大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 預(yù)測(cè)性信息 披露 安全港 FD規(guī)則

【摘要】： 為了鼓勵(lì)公司披露預(yù)測(cè)性信息,美國建立了以“安全港”制度為核心的預(yù)測(cè)性信息披露免責(zé)機(jī)制�！鞍踩邸敝贫扔蓛刹糠謽�(gòu)成：一般規(guī)則和特殊規(guī)則。一般規(guī)則規(guī)定,由發(fā)行人、公司的管理者、董事或代表公司的職員所發(fā)布的預(yù)測(cè)性聲明符合以下要件,即使所披露信息的結(jié)果與實(shí)際的結(jié)果不一致,預(yù)測(cè)性聲明也不構(gòu)成欺詐。首先,所披露的預(yù)測(cè)性信息屬于“安全港”制度所規(guī)定的范疇；其次,預(yù)測(cè)性聲明應(yīng)伴隨充分的警示語言；再次,披露的信息應(yīng)具有合理的基礎(chǔ)；最后,披露人主觀上是誠信的�！�1995年私人證券改革法案》的“安全港”條款還為口頭披露預(yù)測(cè)性信息設(shè)立了特殊的行為規(guī)則。 預(yù)測(cè)性信息披露要獲得免責(zé)的保護(hù),信息披露人制作的預(yù)測(cè)性聲明除了要符合“安全港”條款的規(guī)定外,在披露的過程中,還必須遵守公平披露規(guī)則和強(qiáng)制披露的相關(guān)規(guī)則。 美國判例法是美國法律體系的一部分,由判例法確立的涉及到預(yù)測(cè)性信息披露免責(zé)機(jī)制的有關(guān)規(guī)則,也是美國預(yù)測(cè)性信息披露制度的組成部分。例如,預(yù)測(cè)性信息與聲明的范疇、主觀善意的構(gòu)成、有意義警示語言的標(biāo)準(zhǔn)、合理基礎(chǔ)的界定也是美國預(yù)測(cè)性信息披露免責(zé)制度的一部分。 美國的預(yù)測(cè)性信息披露免責(zé)制度全面而精巧,為完善我國的預(yù)測(cè)性信息披露免責(zé)機(jī)制提供了許多有益的借鑒。
[Abstract]:In order to encourage companies to disclose information to predict, the United States established the forecasting information disclosure to the "safe harbor" system as the core of the exemption mechanism. The "safe harbor" system consists of two parts: General rules and special rules. The general rules, by the issuer, the administrator of the company, the directors or forecast statement on behalf of the company staff to comply with the following requirements, even if the information disclosed results inconsistent with the actual results, prediction of the statement does not constitute fraud. First of all, the forecasting information disclosure belongs to the "safe harbor provisions" category of the system; secondly, forward-looking statements should be accompanied by adequate warning language; thirdly, disclosure the information should have a reasonable basis; finally, thestatementwasdisclosedingoodfaith.<1995 private securities reform act on the "safe harbor" provisions have also set up a special line for verbal information disclosure prediction It's the rule.
Predictive information disclosure should be protected by exemption. In addition to meeting the requirements of the "safe harbor" clause, the predictive statements produced by the information disclosure must comply with the fair disclosure rules and mandatory disclosure rules.
American law is a part of the American legal system, established by the case law relates to the forecasting information disclosure rules exemption mechanism, but also the United States part of the forecasting information disclosure system. For example, the forecasting information and the statement of the category, composition of the good faith, meaningful warning language standard, part the United States is a reasonable basis to define the predictive information disclosure exemption system.
The exemption system of forecast information disclosure in the United States is comprehensive and exquisite, which provides a lot of useful reference for improving our country's forecast information disclosure exemption mechanism.

【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D771.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 廖凡;;鼓勵(lì)與強(qiáng)制之間——美國證券法對(duì)前瞻性信息披露的規(guī)定[J];金融法苑;2003年03期

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本文編號(hào)：1389575