论对公司境外上市违反信息披露义务的监管路径  

The Supervision Approach of Information Disclosure Obligation in Cross-Border Listing

作　　者：刘乃忠[1] 

机构地区：[1]大连外国语学院,辽宁大连116029

出　　处：《成都理工大学学报（社会科学版）》2013年第3期69-72,共4页Journal of Chengdu University of Technology:Social Sciences

摘　　要：信息披露制度是对证券市场"三公"原则中公开原则的具体贯彻,是世界各国证券市场监管的基石。其标准具有真实性、完整性、准确性、及时性等特点。近年来,公司境外上市在信息披露方面频繁出现违规行为,暴露了监管方面存在缺陷。应以政府公权监管为主,注重事前监管,辅以证券行业组织的自律,这是我国公司境外上市的监管体系完善的最佳路径选择。Information disclosure which is the basis of securities market supervision , is the principle of public performance ~ It＇s standard has characteristic of authenticity,accuracy,integrality,seasonable sex. Violation of the obligation of information disclosure in Cross-border listing expose defect in the legal supervision. Stress should be put on governmental supervision and aided by self-regulatory for securities. This becomes supervision approach of information disclosure obligation in cross-border listing.

关 键 词：公司 境外上市 信息披露 

分 类 号：F830.593[经济管理—金融学]