非上市公众公司信息披露义务研究

发布时间：2018-03-21 17:43

本文选题：非上市公众公司　切入点：场外交易市场　出处：《广东财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：非上市公众公司在我国市场主体中占有很大的比重,因此保障非上市公众公司的健康发展对于促进我国经济的发展十分重要。在非上市公众公司发展的过程中,信息对于公司以及投资者来说都至关重要。对非上市公众公司规定合理的信息披露义务并监督其履行,对于保护投资者利益、督促公司规范管理以及稳定场外交易市场都有重要的意义。我国自2013年出台《非上市公众公司监督管理办法》以及一系列配套文件以来,对于信息披露义务的相关规定逐步完善。但相对于已经构建起发达场外交易市场的美国、英国以及我国台湾地区而言,我国目前对于非上市公众公司信息披露义务的规定仍有不足。因此,本文通过对国内外关于非上市公众公司信息披露义务的比较研究,提出了一些完善的建议。本文分为四个部分。第一部分,主要介绍与非上市公众公司信息披露义务相关的基本概念。介绍了美国、英国、台湾以及我国大陆关于公众公司的不同规定,场外交易市场的概念,并在此基础上提出了非上市公众公司的概念以及非上市公众公司信息披露义务的概念、类型、意义以及特殊性。第二部分,主要分析我国关于非上市公众公司信息披露义务的立法现状及存在的问题。分别从信息披露义务的主体、标准、内容、披露平台以及违反信息披露义务应承担的责任五个方面对我国的立法现状进行分析,并针对这五个方面提出了问题,即主体界定不合理、标准单一、内容不具体、披露成本高、监管不灵活。第三部分,对美国、英国以及我国台湾地区关于非上市公众公司信息披露义务进行研究。主要从信息披露义务的主体、标准、内容、平台、违反义务承担的责任五个方面分析,并进行比较得出了启示。第四部分,通过国内外立法的比较,针对我国立法存在的问题提出了五点建议,即合理界定信息披露义务的主体并制定豁免规则、构建不同的信息披露标准、规范信息披露的内容、降低信息披露的成本以及增强场外交易市场的自律监管。
[Abstract]:Unlisted public company occupies a large proportion in China's market, thus to guarantee the healthy development of the non listed public company is very important for promoting the economic development of China. In the process of non listed public companies in the development of information for companies and investors arecritical. Of the unlisted public company prescribed reasonable information disclosure obligation and supervision the performance, to protect the interests of investors, have important significance to urge the company to standardize management and stability of the OTC market. Since 2013 China promulgated < unlisted public company supervision and Management Office law "and a series of supporting documents, the relevant provisions of the information disclosure obligation gradually improved. But compared with developed has built up the OTC market the United States, Britain and Taiwan area of our country, our country at present for non listed public company information disclosure obligations. Given there are still inadequate. Therefore, through the comparative study on the information disclosure obligations of non listed public companies at home and abroad, puts forward some suggestions to improve it. This paper is divided into four parts. The first part, the basic concept of obligations related to information disclosure and the unlisted public company. Mainly introduced the United States, Britain, Taiwan and I China on public companies of the different provisions, the concept of the OTC market, and put forward the concept of the obligation of information disclosure, the concept of non listed public companies and non listed public company type, and special significance. The second part, the main analysis of China's legislation on non listed public company information disclosure obligations of the status quo and existing the problem of information disclosure obligation. From the subject, standard, content, disclosure platform and the violation of information disclosure obligation should bear the responsibility of the five aspects of China The legislative status of the analysis, and put forward the problems in the five aspects, namely the subject definition is not reasonable, a single standard, the content is not specific, the disclosure cost is high, the regulation is not flexible. The third part of the United States, Britain and China's Taiwan region on the unlisted public company information disclosure research. Mainly from the information disclosure obligations the subject, standard, content, platform, analysis of five aspects of breach of duty to bear the responsibility, and get inspiration. The fourth part, through the comparison of domestic and foreign legislation, aiming at the existing problems of China's legislation put forward five suggestions, namely reasonable definition of information disclosure obligation subject and formulate the exemption rules, construction standards the information disclosure of different specifications, the content of information disclosure, reduce the cost of disclosure of information and enhance the OTC market supervision.

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.287

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