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近年来,我国不断落实强制信息披露制度。但从证监会的行政处罚决定书来看,上市公司的信息披露失真问题仍然显著。虽然证监会不断出台法律法规对信息披露真实性做出要求,但信息失真仍时有发生。随着信息失真问题的显化,学者们也开展了对信息失真问题的广泛研究和探讨。鉴于我国学者对信息披露失真问题的多样化研究,文章另辟蹊径,从《证券法》第63条出发,并结合投资者保护,探究信息披露失真问题对投资者造成的损害,提出进一步的立法建议以规范上市公司信息披露制度,促进其真实信息披露意愿,保护市场投资者。
In recent years, China has continuously implemented the compulsory information disclosure system. However, according to the CSRC’s administrative punishment decision, the listed company’s information disclosure distortion problem is still significant. Although the CSRC has continuously introduced laws and regulations to make the requirements for the authenticity of information disclosure, information distortion still occurs from time to time. With the manifestation of the problem of information distortion, scholars also carried out extensive research and discussion on the problem of information distortion. In view of the diversified researches on the problem of distortion of information disclosure in our country, this article opens a new course, starting from Article 63 of the Securities Law, and puts forward further legislative proposals in light of the investor protection and the damage to investors caused by the distortion of information disclosure Standardize the system of information disclosure of listed companies, promote their willingness to disclose actual information and protect market investors.