公司披露义务在互联网时代下的变迁

发布时间：2019-03-14 19:28

【摘要】：1844年,以"合资股份公司委员会"的报告为前身,英国国会制定了1844年《公司法》,成为历史上第一次规定公司披露义务的立法。对世界股票市场的健康发展起到了引领作用。20世纪90年代中期开始,随着世界进入互联网时代,公司披露的方式已经产生了翻天覆地的变化,披露手段不断创新,传统的"纸质"披露方式已经几乎完全不能适用社会需要。在披露义务建立160多年后的我国,最近一年由于民众投资意识觉醒,股票开户量曾每天增加30万户、基金开户已经超过9000万户,上市公司信息披露已经不再是经济问题,而是影响社会信心、稳定的问题。在这个历史新时期,针对技术进步带来的新形势,文章从保护投资者利益出发,为新技术下公司披露义务的新发展、新手段提供立法建议。
[Abstract]:In 1844, with the report of the Joint Venture Company Committee as its predecessor, the British Parliament enacted the Company Law of 1844, which became the first legislation in history to regulate the disclosure obligation of a company. It has played a leading role in the healthy development of the world stock market. Beginning in the mid-1990s, as the world entered the Internet era, the way of corporate disclosure has changed dramatically, and the means of disclosure have been continuously innovated. The traditional "paper" disclosure has been almost completely unable to apply to the needs of the society. In China, more than 160 years after the establishment of the disclosure obligation, due to the awakening of the public's awareness of investment in recent years, the number of stock accounts has increased by 300000 accounts a day, the number of fund accounts has exceeded 90 million, and information disclosure of listed companies is no longer an economic problem. It is a question of social confidence and stability. In this new historical period, in view of the new situation brought about by technological progress, this paper, starting from the protection of investors' interests, provides legislative suggestions for the new development and new means of corporate disclosure obligations under the new technology.
【作者单位】：山东大学法学院;
【分类号】：D922.291.91

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