摘要
重大性标准的确立是确定证券市场信息披露范围的基础和前提。在不同的语境中重大性标准分别表现为重大事实、重大变化和重大信息三个层次。在司法实践中,重大性标准经由具体的案例不断得到修正和发展。我国证券法中的重大性标准具体表现为投资者决策标准、价格敏感标准以及发行人品质不利影响标准。我国对重大信息暂不应采取统一标准。
To establish the standard of significance is the foundation and premise of the scope of information disclosure in stock market. The significance standard displays into the significant fact, the tremendous change or the significant information in the different linguistic environment. In the judicial practice, the significance standard unceasingly obtains the revision and the development in cases. In our country, significance standard concrete manifests into criterion of investors＇ decision- making, standard of sensitivitv to price and standard of disadvantage influence to issuer. Nowadays, our country should not adopt the unified standard to the significant information.
出处
《特区经济》
北大核心
2007年第11期111-113,共3页
Special Zone Economy
关键词
重大信息
投资者决策标准
价格敏感标准
发行人品质不利影响标准
Significant informatioon criterion of investors＇ decisionmaking
standard of sensitivity to price： standard of disadvantage influence to issuer
