主权财富基金信息披露制度多维性与我国立法适应性  

Multi-dimensioned Information Disclosure System of Sovereign Wealth Fund(SWF) and Adaptability of Chinese Legislation

作　　者：胡晓红[1] 

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《兰州大学学报（社会科学版）》2013年第6期67-76,共10页Journal of Lanzhou University（Social Sciences）

基　　金：国家社会科学基金项目(09BFX086);南京大学"985"三期资助项目

摘　　要：主权财富基金投资活动的跨国性决定了其信息披露的国际规制与东道国、母国国内规制的多维性品性。尽管目前国际规制仅以软法规范存在,但是通过母国国内法确立主权财富基金强制性信息披露制度来自律遵守国际软法规则,能够更加体现母国自觉实施该规则的行动,可以减缓东道国对主权财富基金在其境内投资的政治目的的担忧。审视我国现有主权财富基金信息披露制度对于主权财富基金规制的空白,我国应当从国内立法层面适应国际上有关主权财富基金信息披露的多维规制,以完善《公司法》中国有独资公司股东知情权内容为主线,制定专门法规范我国各类主权财富基金,确立强制性信息披露制度,以切实消除主要投资东道国对我国主权财富基金政治投资目的的担忧。The transnational characteristic of the investment activities of sovereign wealth funds has determined that its information disclosure should be internationally regulated and the regulations of both the host and home countries should be multidimensional. Although current international regulations are more like soft-law norms, the home countries can manage to reduce the worry of the host countries about the political intention of the home countries in investing in the host countries by means of legislation, which mandates the information disclosure system to voluntarily obey the norms of international soft law. Confronted with the void of information disclosure system of sovereign wealth funds, specific laws should be made to regulate various types of sovereign wealth funds and establish mandatory information disclosure system to ensure the elimination of host countries＇ suspicion of the political intention behind the investment of sovereign wealth funds.

关 键 词：主权财富基金 信息披露 多维规制 投资 跨国性 

分 类 号：F117[经济管理—国际贸易]