中美证券发行审核制度对比研析

发布时间：2018-05-05 20:41

本文选题：证券发行 + 审核制度　；参考：《上海交通大学》2011年硕士论文

【摘要】：本文首先简要的概述了证券发行的内涵,并且分析了证券发行的法律特征,为下文要用到的概念作铺垫。其次,从宏观角度对中美各自实行的不同的证券发行审核制度作了比较,指出美国实行的注册制的优点与缺点,中国实施的核准制的优点与缺点。再次,笔者从微观角度出发,对中美证券发行审核制度各个细节作出了具体比较。最后,根据中美证券发行审核制度的对比分析,笔者对我国证券发行审核制度的现状进行了初略的评述并且提出了完善建议。
[Abstract]:This paper first briefly outlines the connotation of securities issuance, and analyzes the legal characteristics of securities issuance, paving the way for the following concepts to be used. Secondly, this paper compares the different securities issuance audit systems between China and the United States from a macro point of view, and points out the advantages and disadvantages of the registration system implemented in the United States, and the advantages and disadvantages of the approval system implemented in China. Thirdly, from the micro point of view, the author makes a specific comparison of the details of the securities issuance audit system between China and the United States. Finally, according to the comparative analysis of Chinese and American securities issuance audit system, the author makes a preliminary comment on the present situation of China's securities issuance audit system and puts forward some suggestions to improve it.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D971.2;D922.287;F832.51;F837.12

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