上市公司诚信法律制度研究

发布时间：2018-05-07 10:56

本文选题：上市公司 + 诚信法律制度　；参考：《河北大学》2015年硕士论文

【摘要】：上市公司是中国证券市场的基础、先锋,是地区经济与行业发展的重要支撑,其信用程度直接影响到资本市场的发展趋势和结果的成败。市场经济、法制经济和信用经济,三者相辅相成,相互影响、相互渗透。健康稳固的信用系统是成熟的资本市场的重要支柱。倘若缺乏科学完整的信用评价这一根基,很难建立正常的市场秩序。但是,在我国目前的资本市场中,上市公司诚信缺失的现象依然随处可见,主要体现在信息披露方面、规范运作方面、财务会计处理方面等等。这些致命“毒瘤”不仅损害了上市公司自身的声誉、生存和发展,侵害了投资者的合法权益,更是阻碍了我国资本市场的健康发展。本文以诚信的内涵为基本切入点,引出上市公司诚信法律制度的内涵及其功能,又详细论述了我国上市公司诚信缺失的表现、危害、原因分析和我国目前的上市公司诚信法律制度现状,最后通过分析比对发达国家上市公司诚信法律制度,特别是美国,来提出完善我国上市公司诚信法律制度的建议,主要包括完善诚信法律法规、完善《证券法》相关制度、完善上市公司治理、完善证券市场监管、完善中介机构的服务与监督机制。加强对上市公司的诚信法律制度建设的完整性,在我国创建起十分诚信的证券市场是一项长期的,复杂的系统工程,有赖于社会各界的通力合作。笔者相信,只要做好相关法律制度建设的各项工作,上市公司诚信法律制度建设一定会取得显著的成绩。
[Abstract]:Listed companies are the basis and vanguard of China's securities market. They are the important support for the development of regional economy and industry. The credit degree of listed companies directly affects the development trend and the success or failure of the capital market. Market economy, legal economy and credit economy, the three complementary, mutual influence, mutual penetration. A sound credit system is an important pillar of a mature capital market. Without the foundation of scientific and complete credit evaluation, it is difficult to establish normal market order. However, in the present capital market of our country, the phenomenon of lack of integrity of listed companies is still everywhere, mainly reflected in the aspects of information disclosure, standardized operation, financial accounting treatment and so on. These deadly "cancer tumors" not only damage the reputation, survival and development of listed companies, infringe on the legitimate rights and interests of investors, but also hinder the healthy development of China's capital market. This paper takes the connotation of honesty as the basic breakthrough point, leads out the connotation and function of the legal system of good faith of listed companies, and discusses in detail the expression and harm of the lack of good faith of listed companies in our country. The reason analysis and the present situation of the credit legal system of listed companies in our country are analyzed. Finally, through the analysis and comparison of the credit legal system of listed companies in developed countries, especially in the United States, the author puts forward some suggestions to perfect the legal system of good faith of listed companies in our country. It mainly includes perfecting the laws and regulations of good faith, perfecting the relevant system of Securities Law, perfecting the governance of listed companies, perfecting the supervision of the securities market, and perfecting the service and supervision mechanism of the intermediary organizations. To strengthen the integrity of the integrity of the legal system of good faith for listed companies and to establish a very honest securities market in our country is a long-term and complex systematic project, which depends on the cooperation of all sectors of the society. The author believes that, as long as the relevant legal system construction work, listed companies will make remarkable achievements in the construction of good faith legal system.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91;D922.287

【参考文献】