我国资产证券化信息披露法律制度研究

发布时间：2018-03-31 04:38

本文选题：资产证券化　切入点：信息披露法律制度　出处：《暨南大学》2014年硕士论文

【摘要】：资产证券化交易作为融资方式的创新，较之于传统证券交易，其信息披露在披露内容、风险信息分布以及披露主体等方面均有其特殊性，从而决定了资产证券化信息披露法律制度相对于传统证券信息披露法律制度的特殊性。目前，我国资产证券化信息披露法律制度较为突出的几个问题是：第一，信息披露监管体制不健全；第二，信息披露与保密义务的相互冲突；第三，信息披露主体责任制度不明确；第四，信息披露方式存在局限；第五，，信息披露不实陈述的民事责任制度缺失。针对上述问题，应该立足我国国情，借鉴美国以及其他国际组织有关资产证券化信息披露制度的设计，从以下几个方面完善我国资产证券化信息披露制度：第一，建立完善监管协调机制和信息共享机制；第二，通过设立信息披露最低限度标准和合同约定等方式平衡信息披露与保密义务间的冲突；第三，制定统一的《资产证券化信息披露条例》，明确信息披露主体责任，完善信息披露方式，严格信息披露不实陈述的民事责任。
[Abstract]:Compared with traditional securities trading, asset securitization transaction has its particularity in disclosure content, risk information distribution and disclosure subject. Therefore, it determines the particularity of asset securitization information disclosure legal system compared with traditional securities information disclosure legal system. At present, the legal system of information disclosure of asset securitization in our country is more prominent: first, the regulatory system of information disclosure is not perfect; second, the conflict between information disclosure and confidentiality obligations; third, The main responsibility system of information disclosure is not clear; fourth, there are limitations in the way of information disclosure; fifthly, the civil liability system of misrepresentation of information disclosure is missing. In view of the above problems, we should base ourselves on the situation of our country, draw lessons from the design of the information disclosure system of asset securitization in the United States and other international organizations, and perfect the information disclosure system of asset securitization in our country from the following aspects: first, Establishing and perfecting regulatory coordination mechanism and information sharing mechanism; second, balancing the conflict between information disclosure and confidentiality obligations by establishing minimum standards for information disclosure and contractual agreements; third, We should formulate uniform regulations on Information Disclosure of Asset Securitization, clarify the responsibility of the subject of information disclosure, perfect the way of information disclosure, and strictly enforce the civil liability of disclosing false statements of information.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.287

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