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一、现行退市规则的实施效果评析(一)退市规则的演变过程及其实施简况1.公司法中的相关规定一直备而不用。1994年7月1日生效的《公司法》规定了在四种情形下终止公司的股票上市:(1)公司股本总额、股权分布等发生变化不再具备上市条件,在限期内未能消除的;(2)公司最近3年连续亏损,在限期内未能消除的;(3)公司不按规定公开其财务状况,或者对财务会计报告作虚假记载
First, the current delisting rules effect (a) the delisting rules and the implementation process of the evolution of 1. The relevant provisions of the company law has been prepared instead. The Company Law, which came into force on July 1, 1994, provides for the termination of the listing of shares of the Company under four circumstances: (1) the changes in the total share capital and equity distribution of the Company no longer have the listing conditions and are not eliminated within a specified period of time ; (2) The Company has suffered a continuous loss in the recent three years and has failed to eliminate it within the deadline; (3) The Company fails to disclose its financial status as required or falsely records the financial and accounting reports