【作者】 冯琳；

【导师】 金万红；

【作者基本信息】 大连海事大学 ， 法律， 2012， 硕士

【摘要】 证券是国际流动资本的主要形式。证券市场是资本市场的核心,能够反映一国的经济状况,具有不稳定性和不可预测性。因此需要有效的监管制度稳定来稳定市场,加强投资者的信心从而达到吸引外资,发展经济的目的。证券信息披露制度是保证证券市场生存和发展的基础,其作为证券法的主要法律制度自20世纪30年代开始受到了专家和学者的广泛关注。为了保护投资者利益,避免决策失误,投资者必须充分了解公司真实的财务状况,并做出有利的判断和正确的决策。在目前薄弱的市场诚信环境下,投资者对上市公司日益迫切的信息需求与信息披露丑闻频发相伴生,违法违规信息披露与内幕交易、操纵市场等问题相交织,严重损害了投资者权益,不利于证券市场的健康发展。研究上市公司信息披露法律制度问题,对于健全我国上市公司法律制度,完善证券市场监管,保护投资者权利,促进我国证券市场的发展有着较为现实的理论与实践意义。本文在研究上市公司信息披露法律制度过程中,参考借鉴了前人关于信息披露制度的相关理论研究成果,从几个典型上市公司信息披露违法违规具体案件切入,审视我国上市公司信息披露法律制度所存在的问题,围绕信息的产出和控制过程,针对存在的问题作具体分析,最后提出一点改进建议,以期完善我国上市公司的信息披露法律制度。本文立足于证券法的有关规定,着眼于我国信息披露制度的现状,提出了我国证券市场和法律制度所存在的问题和争议并对这些问题做出了具体的建议和措施。更多还原

【Abstract】 Stock is the main form of international capital flow. The securities market is the core of the capital market, can reflect a country’s economic status, have instability and unpredictability. Therefore the need for effective supervision system stability to stabilize the market, strengthen the confidence of investors so as to attract foreign capital, the purpose of economic development. The system of securities information disclosure is the guarantee of the survival and development of the securities market, the securities act as the main legal systems since the nineteen thirties began by experts and scholars. In order to protect the interests of investors, to avoid decision-making error, the investor must fully understand the company ’s true financial status, and make a favorable judgment and correct decision. Intertwined in the current market with weak credit environment, investors in listed companies increasingly urgent information needs and information disclosure of the scandal-prone accompanied students, illegal violations of information disclosure and insider trading, market manipulation, and seriously damaged the interests of investors,not conducive to the healthy development of securities markets. Listed companies ’information disclosure of the legal system, improve the legal system of China’s listed companies to improve the securities market regulation to protect investors’ rights, promote the development of China’s securities market has a more realistic theoretical and practical significance. In listed companies’ information disclosure of the legal system for reference to the previous theoretical research on information disclosure system, information from several typical listed company to disclose the illegal concrete cases cut, look at China’s Listed Companies Information Disclosure of the legal system the problems around the output of information and control processes, and specific analysis of existing problems, and finally made a little improvement suggestions, in order to improve the disclosure of the legal system of China’s listed companies.This paper based on the relevant provisions of the securities law, focusing on the information disclosure system in China ’s current situation, put forward China’s securities market and the legal system and the problems and controversies of these issues and make concrete suggestions and measures.更多还原