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证券市场信息披露的最终目的应该存在于两个方面:第一,要使得信患披露义务主体能够方便、准确、完整地按照信息披露的义务规则做出信息披露,这是信息披露规则价值实现的存在基础;第二,确保投资者(包括潜在投资者)能够或充分、方便、完整、及时地获得,以便其进行证券投资的判断和决策。基于以上原因,为了全面评估我国证券市场信息披露制度的有效性,本文以2000年1月1日至2014年3月31日期间我国证券市场信息披露法律规范为样本,在“投资者需求导向”为基础的价值导向下,对近14年来我国证券市场信息披露法律制度的框架、结构、体系和主要问题进行梳理,以期能够对未来我国资本市场信息披露规则的改革和提升有所启示与帮助。
The ultimate purpose of information disclosure in securities market should exist in two aspects: First, to make the subject of disclosure obligation of information and disposition to disclose information in a convenient, accurate and complete manner according to the obligation rules of information disclosure, which is the realization of the value of information disclosure rules Second, to ensure that investors (including potential investors) can be fully or conveniently and completely and promptly obtained, so that they can make judgments and decisions on securities investment. For the above reasons, in order to fully evaluate the validity of the information disclosure system in China’s securities market, this paper takes the legal norms of China’s securities market information disclosure from January 1, 2000 to March 31, 2014 as a sample, Under the guideline of value-based, this paper sorts out the framework, structure, system and major issues of the legal system of information disclosure in China’s securities market in the past 14 years with the hope of enlightening the reform and promotion of our country’s capital market information disclosure rules in the future help.