我国创业板市场信息披露制度完善之研究

发布时间：2018-07-12 13:58

本文选题：信息披露 + 主板市场　；参考：《中国政法大学》2011年硕士论文

【摘要】：创业板市场作为为促进自主创新型企业及其他成长型企业的发展而设立的二板市场,一方面为这些企业获得了更加多样化的融资渠道,同时也顺应了我国现时产业发展政策。但是创业板市场作为不同于主板市场的二板市场有着其自身显著的特点,首要的就是上市企业的特殊性,即它们是一批有着高成长性、高风险性的企业,因此对创业板市场的监管提出了更高的要求。作为证券市场的核心制度,信息披露制度对证券市场本身运作的规范意义重大,同时也是对投资者的一种重要保护。鉴于创业板市场的高风险性,因此对于创业板上市公司的信息披露较之于主板市场应该有更严格的要求,本文将较为系统深入地论述我国创业板市场信息披露制度的完善问题。本文的第一章对证券市场信息披露制度进行具体阐述,阐述了什么是信息披露制度、信息披露的理论基础,阐述了信息披露制度存在的必要性,论述了信息披露制度的价值取向以及原则,最后对我国主板市场信息披露制度进行分析。第二章对创业板市场进行介绍并且分析了我国现行的创业板市场信息披露制度,试图找出我国创业板市场信息披露制度的不足。第三章对美国纳斯达克市场信息披露制度进行具体阐述:法律体系、监管体制以及具体制度设计,并且归纳出我国创业板市场信息披露制度值得借鉴的一些地方。第四章在分析出我国创业板市场信息披露制度不足之处的基础上,尝试着对我国创业板市场信息披露制度提出相关完善意见。
[Abstract]:As a second board market set up to promote the development of independent innovative enterprises and other growth enterprises, the gem market not only obtains more diversified financing channels for these enterprises, but also conforms to the current industrial development policy of our country. However, as a second board market which is different from the main board market, the gem market has its own remarkable characteristics. The most important thing is the particularity of the listed enterprises, that is, they are a group of enterprises with high growth and high risk. Therefore, the supervision of the gem market put forward higher requirements. As the core system of the securities market, the information disclosure system is of great significance to the operation of the securities market itself, and it is also an important protection for investors. In view of the high risk of the gem market, there should be more strict requirements for the information disclosure of the gem listed companies compared with the main market. This paper will systematically and deeply discuss the perfection of the information disclosure system in the gem market of our country. In the first chapter of this paper, the information disclosure system of the securities market is elaborated in detail, and what is the information disclosure system, the theoretical basis of the information disclosure system, and the necessity of the information disclosure system are expounded. This paper discusses the value orientation and principle of the information disclosure system, and finally analyzes the information disclosure system of the main board market in our country. The second chapter introduces the gem market and analyzes the current gem market information disclosure system in China, trying to find out the deficiencies of the gem market information disclosure system. The third chapter elaborates the NASDAQ market information disclosure system: the legal system, the regulatory system and the specific system design, and summarizes the gem market information disclosure system in China is worth learning from some places. On the basis of analyzing the deficiency of the market information disclosure system of China's gem, the fourth chapter tries to put forward some suggestions on how to improve the market information disclosure system of China's gem.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F832.51;D922.287

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