摘要
信息披露是投资者了解上市公司、证券监管机构监管上市公司的主要途径,信息披露制度是各国证券法律制度的重要原则。在我国,上市公司受《公司法》和《证券法》的双重规制,信息披露在这两个法律中均有所要求。遗憾的是,当前我国的各上市公司屡屡违规,内幕交易、操纵市场行为不断发生,广大中小投资者往往成为证券交易的最终牺牲品。因此,本文就信息披露制度原理,结合有关事实、案例,探究中国证券市场信息披露不规范的现状、原因,并针对现有的信息披露制度及其监管中存在的问题提出积极对策。
The information disclosure is the main way for investors and regulation organization to supervise the listed companies. Information disclosure has been a basic system in securities system in some countries. In our country the listed companies are standard by both company law and law of stock, and information disclosure system is also mentioned in them. But illegal dealings in information disclosure often happen, and also does in the inside dealing and market manipulation, which often causes wealth damage to the minority shareholders. So this paper uses the principle of information disclosure system and some real cases to discuss the reasons and the actuality of the illegal dealings in information disclosure, and then gives some advices of how to solve these problems.
出处
《科学·经济·社会》
CSSCI
2005年第4期43-46,49,共5页
Science Economy Society
关键词
信息披露
公司治理
information disclosure
corporate governance
