本文關(guān)鍵詞： 信息披露違規(guī) 實(shí)證研究 法律規(guī)制　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著改革開(kāi)放進(jìn)程的不斷深入,我國(guó)經(jīng)濟(jì)飛速發(fā)展,資本市場(chǎng)體量在不斷擴(kuò)大,上市公司數(shù)量的激增便是最顯著的標(biāo)志之一。上市公司的發(fā)展推動(dòng)了我國(guó)經(jīng)濟(jì)的發(fā)展,為我國(guó)創(chuàng)造了大量物質(zhì)財(cái)富。然而,在上市公司發(fā)展壯大的過(guò)程中,制度的不健全、監(jiān)管的滯后性等方面的不足導(dǎo)致問(wèn)題層出不窮,因此,如何加強(qiáng)對(duì)上市公司的監(jiān)管成為促進(jìn)資本市場(chǎng)健康發(fā)展的重要課題之一。其中,信息披露制度的規(guī)制又是上市公司監(jiān)管的首要內(nèi)容。信息披露既是廣大投資者得以了解上市公司狀況的主要途徑,同時(shí)又是監(jiān)管機(jī)構(gòu)監(jiān)督上市公司活動(dòng)的重要依據(jù)。實(shí)踐過(guò)程中,我國(guó)上市公司在信息披露方面存在許多問(wèn)題,公司信息披露違規(guī)行為屢見(jiàn)不鮮。為更好了解信息披露違規(guī),本文立足于實(shí)證研究,以深圳國(guó)泰安CSMAR數(shù)據(jù)庫(kù)為基礎(chǔ),選取了處罰公布日期從2014年1月1日至2016年12月12日共計(jì)1241個(gè)上市公司信息披露違規(guī)案例為樣本進(jìn)行研究,采用實(shí)證研究方法,基于案例數(shù)據(jù)探討上市公司實(shí)施信息披露違規(guī)行為的特征以及監(jiān)管機(jī)構(gòu)對(duì)其違規(guī)行為處罰的效果,試圖對(duì)該行為的規(guī)制進(jìn)行有價(jià)值的探索,以達(dá)到改善信息披露違規(guī)現(xiàn)狀的目的。首先,筆者梳理了我國(guó)上市公司信息披露違規(guī)的含義及規(guī)范體系,對(duì)其表現(xiàn)形式與危害進(jìn)行了分析,并選取典型案例進(jìn)行了說(shuō)明,以此為基礎(chǔ)討論信息披露違規(guī)的重要性與必要性。其次,從違規(guī)主體與內(nèi)容出發(fā),結(jié)合樣本數(shù)據(jù)及案例對(duì)違規(guī)信息披露行為的特征進(jìn)行分析,試圖通過(guò)分析找出上市公司信息披露違規(guī)的“重災(zāi)區(qū)”。再次,從處罰機(jī)構(gòu)、依據(jù)、措施方面出發(fā),結(jié)合樣本數(shù)據(jù)及案例對(duì)信息披露違規(guī)處罰進(jìn)行考察,分析處罰的威懾力。最后,以前文的實(shí)證分析為基礎(chǔ),對(duì)癥下藥,主要從提高監(jiān)管效率、完善信息披露內(nèi)容與加大處罰力度三方面為我國(guó)加強(qiáng)上市公司信息披露違規(guī)行為的法律規(guī)制提出建議。
[Abstract]:With the deepening of the reform and opening up process, China's rapid economic development, capital market volume is expanding. The rapid increase in the number of listed companies is one of the most significant signs. The development of listed companies has promoted the development of our economy and created a lot of material wealth for our country. However, in the process of the development of listed companies. The imperfection of the system and the lag of supervision lead to many problems. Therefore, how to strengthen the supervision of listed companies has become one of the important issues to promote the healthy development of capital market. The regulation of information disclosure system is also the primary content of the supervision of listed companies. Information disclosure is the main way for investors to understand the situation of listed companies. At the same time, it is also an important basis for the supervision of the activities of listed companies. In the process of practice, there are many problems in information disclosure of listed companies in China. In order to better understand the violation of information disclosure, this paper based on empirical research, based on Shenzhen Cathay'an CSMAR database as the basis. From January 1st 2014 to December 12th 2016, a total of 1241 cases of information disclosure violations of listed companies were selected as samples, and empirical research methods were used. Based on the case data, this paper discusses the characteristics of the information disclosure violation of listed companies and the effect of the regulatory authority on the punishment of the violation, and attempts to explore the regulation of the behavior. In order to achieve the purpose of improving the status quo of information disclosure violations. First of all, the author combed the meaning and standard system of information disclosure violations of listed companies in China, and analyzed its manifestation and harm. And select a typical case to explain, on the basis of this discussion of the importance and necessity of information disclosure violations. Secondly, from the subject and content of violations. Combined with sample data and cases to analyze the characteristics of illegal information disclosure behavior, try to find out the listed company information disclosure violations of the "disaster area." again, from the punishment institutions, the basis, measures. Combined with sample data and cases to investigate the punishment of information disclosure violations, analysis of the deterrent penalty. Finally, the empirical analysis of the previous paper as the basis, the right medicine, mainly from improving the efficiency of supervision. To improve the content of information disclosure and increase the intensity of punishment, this paper puts forward some suggestions for strengthening the legal regulation of information disclosure violations of listed companies in our country.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.287

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本文編號(hào)：1458026