摘要:从十八届三中全会提出要正式着手新股发行注册制改革起,中国证券市场便正式拉开了核准制转为注册制的改革序幕。而新股发行注册制的改革,其中最核心的环节是信息披露。因此,完善信息披露制度,减少信息披露违规违法行为,是推动中国股票市场向市场化迈进的重要举措。68986
目前,我国股票市场存在着信息披露质量不高,内容残缺、虚假披露和违规披露等违规违法行为。屡禁不止的类似违规违法行为不但对投资者利益造成了损害,而且还不利于中国股票市场的良性发展。
本文首先是针对我国证卷市场目前信息披露制度的现状展开描述,接着多角度地分析了我国现行新股发行核准制下信息披露制度存在的主要问题,然后分析经过200多年发展的美国证券市场信息披露制度的特征与优势,最后提出我国证券市场新股发行注册制改革中信息披露制度建设的建议与办法。
毕业论文关键词:注册制;信息披露;市场化;监管 ;信息化
As study of on the system of information disclosure of listing Corporation under the registration system
Abstract : Since the third plenary session of the 18th offered to officially registered to the ipo system reform, China's securities market has officially kicked off the authorization to register system reform. Registration system and the ipo reform, one of the most core link is the disclosure of information. Therefore, to perfect the information disclosure system, reduce the information disclosure violations, illegal behavior, is the important measures to push towards marketization of China's stock market.
Exist at present, our country stock market information disclosure quality is not high, the content is incomplete, false disclosure and illegal disclosure violations, illegal behavior, etc. Similar violations of illegal ACTS not only caused damage to the interests of the investors, but also not conducive to healthy development of China's stock market.
At first, this paper is aimed at the status of current our country securities market information disclosure system described, then the multi-angle analysis of the current new issues under the authorization information disclosure system of the main problems, and then analyzed through more than 200 years of the development of the characteristics and advantages of the securities market information disclosure system, and finally put forward the our country securities market ipo registration system construction of information disclosure system in the reform Suggestions and measures.
目录
一、引言 1
(一)研究背景与意义 1
(三)研究目标与内容 3
(四)主要创新 3
二、证券市场注册制改革的必要性分析 3
(一)现行证券市场核准制的弊端 3
(二)证券市场注册制改革的意义 4
三、我国证券市场信息披露制度存在的问题及成因 5
(一)证券市场信息披露制度存在的问题 5
1信息披露内容残次 5
2信息披露制度落后 6
3行政干预过多 7
注册制下上市公司信息披露制度研究:http://www.youerw.com/kuaiji/lunwen_77701.html