我国上市银行信息披露法律制度研究

【作者】 陈梅；

【导师】 焦津洪；

【作者基本信息】 对外经济贸易大学 ， 法律， 2004， 硕士

【摘要】 及时、有效的信息披露不仅是有效银行监管的重要部分，也是促进银行提高经营绩效的推动力，加强银行透明度已成为国际银行业的共识。同时信息披露是各国证券法的基石，上市公司的信息披露是证券市场健康发展的重要保证，也是投资者做出合理投资决策的重要依据。上市商业银行作为上市公司和商业银行，建立并完善信息披露制度成为其重要义务和提高经营绩效的原动力。 本论文从信息经济学和价值论的角度分析了上市银行信息披露的必要性，通过对我国规范上市银行信息披露法律的历史沿革的回顾，揭示了我国上市银行信息披露的内容以及所存在的缺陷。对比巴塞尔协议和银行业发达国家和地区的信息披露法律制度，对我国上市银行信息披露提出建议，以不断完善我国上市银行信息披露法律制度，降低金融风险，维护我国金融市场健康有序运行。更多还原

【Abstract】 Timely and valid information disclosure mechanism is not only an important part of effective bank supervision, but also the important impetus to performance improvement of bank operation. Strengthening the transparency of bank system operation has gained general acceptability all over the international bank industry. Meanwhile information disclosure mechanism is the base of securities law of all countries. Information disclosure of listed companies is not only an important guarantee of healthy development of securities law, but also an important basis that investors make reasonable investment decision. Therefore establishing and improving information disclosure mechanism is its important duty and important impetus to performance improvement of bank operation for listed commercial banks as listed companies and commercial banks.From the combinative perspective of information economics and value theory, this thesis makes analysis of necessity of listed commercial banks. It demonstrates contents and shortcomings of law system of information disclosure in our country by looking back the history of law system of information disclosure. This thesis aims to give advice to legal system of listed banks of our country in comparison with Basel agreements and legal system of developed countries so as to reduce financial risks and maintain the healthy and orderly operation of our financial market.更多还原