完善境内上市公司实际控制人披露监管的建议  

Proposal on Improving Disclosure of Factual Controllers

作　　者：李霖[1] 

机构地区：[1]上海证券交易所

出　　处：《证券市场导报》2005年第4期64-67,共4页Securities Market Herald

摘　　要：以行政规章和证监会规范性文件为主体的上市公司实际控制人披露制度已在国内证券市场初步建立,但囿于实际控制人概念内涵的不确定、披露主体相关权限及配套措施的匮乏,特别是责任追究机制的不健全,目前制度的执行效果不甚理想。本文在借鉴香港《证券及期货条例》的权益披露规定经验的同时,根据大陆市场法制和监管环境的现实,就现有监管框架下可行的完善实际控制人信息披露监管措施进行了探索。In spite of the requirements stipulated by theChina Securities Regulatory Commission on the obligation ofdisclosure on factual controllers, the status quo of listedcompanies is not satisfactory due to obscure specification ofthe concept of factual controllers, lack of power restraint,ancillary measures and accountability, in particular. This paper,based on the practice of Hong Kong as guided by Securities &Futures Act, is an attempt to reach a better solution in China inline with Chinese applicable rules and regulatory environment.

关 键 词：境内上市公司 控制 《证券及期货条例》 责任追究机制 规范性文件 证券市场 披露制度 行政规章 概念内涵 配套措施 执行效果 监管环境 市场法制 监管措施 信息披露 监管框架 证监会 不确定 主体 国内 匮乏 权益 借鉴 大陆 

分 类 号：F279.21[经济管理—企业管理] TS262.5[经济管理—国民经济]