摘要
截至目前,我国关于分行业信息披露的规则和指引较少,有关分行业信息披露监管的理念也不够深入。但随着近年来监管理念的逐步转型,从投资者需求角度进行行业层面的信息披露与监管显得日益重要。因此,根据行业特征,对上市公司的相关信息披露内容、披露形式进行调整和规范,以及由此衍生的如何进行监管架构的调整等,将是接下来监管层需要面临的重要课题。鉴于此,本文对美国上市公司的分行业监管实践进行了系统的梳理,以期为我国今后推行和完善分行业监管提供经验借鉴。
At present, rules and principles for industry guide are comparatively scarce, and industrial information disclosure is not mature yet. Under the background of regulatory transition, industrial information disclosure and supervision from the perspective of investor demand are supremely important. Hence, adjustments and regulations for disclosure terms, disclosure standards, disclosure method according to industrial characteristics, and following adjustment for supervision structures, are important topics for regulatory agency to solve. This paper reviews the supervising theme, organizational structure, practice and legal basis systematically, expecting to provide suggestions for industrial supervision in Chinese market.
出处
《证券市场导报》
CSSCI
北大核心
2015年第11期72-78,共7页
Securities Market Herald
关键词
分行业监管信息披露
S-X条例
S-K条例
行业指引
information disclosure on industry by industry basis
regulation S-X
regulation S-K industry guide
