对新《证券法》有关资产评估规定的解读(上)  

Interpretation for the Parts concerning Valuation in the Newly Promul-gated Securities Law

作　　者：杨松堂[1] 

机构地区：[1]中国资产评估协会

出　　处：《中国资产评估》2006年第6期21-23,共3页Appraisal Journal of China

摘　　要：The author picked up and made detailed interpretation on clauses that are relevant to valuation practice and the profession.The essay developed though following four ways:1)the documents required to submit by companies planning to issuing securities;2)the requirements of truthfulness,accuracy and completeness of the documentation and assurance made by intermediary firms including appraisal firms;3)the constraints on the selling and buying of securities by the company’s appraisers and other relevant parts;4)requirements on insider trading and insider reports;5)restraints on fabrication of financial information.The author picked up and made detailed interpretation on clauses that are relevant to valuation practice and the profession.The essay developed though following four ways:1)the documents required to submit by companies planning to issuing securities;2)the requirements of truthfulness,accuracy and completeness of the documentation and assurance made by intermediary firms including appraisal firms;3)the constraints on the selling and buying of securities by the company's appraisers and other relevant parts;4)requirements on insider trading and insider reports;5)restraints on fabrication of financial information.

关 键 词：《证券法》 资产评估 十届全国人大常委会 市场法制建设 市场改革 资本 

分 类 号：D922.287[政治法律—经济法学]