论我国金融产品信息披露规则的完善  

A Research on the Improvement of China's Financial Product Information Disclosure Rules

作　　者：颜苏[1] 

机构地区：[1]北京工商大学法学院国际法教研室

出　　处：《中国社会科学院研究生院学报》2015年第4期83-87,共5页Journal of Graduate School of Chinese Academy of Social Sciences

基　　金：2015年北京市教委社科计划面上项目"理财产品信息披露国际规则的本土化研究"(项目编号:SM201510011002);2013年北京工商大学青年教师科研启动基金项目"银行理财产品的消费者权益保护法律问题"(项目编号:QNJJ20123-12)的阶段性成果

摘　　要：金融产品的信息披露在金融市场的发展和金融消费者的保护中,占据了核心地位。然而,传统的信息披露的真实有效充分原则,片面强调了信息披露的知情功能,但是却忽视了比较功能,难以使信息披露适应消费者的需求。通过研究发现,可比性原则重视金融产品在金融市场中的相对位置,以强化金融产品的比较为主要目的,有助于金融产品信息披露的规范化和格式化。为了达成披露信息的可比性,需要落实关键信息披露制度,将消费者最关心的和对消费者决策最重要的信息,以统一、规范的格式,展现给消费者。Information disclosure of financial products plays a key role in financial market development and financial consumer protection.However,the traditional disclosure principle,which includes realness,effectiveness and adequacy,puts emphasis on the informed function,but ignores the comparison function,making it difficult to meet consumer demand.The research shows that the principle of comparability of financial products can make information disclosure standardized and formatted by taking strengthen the comparability of financial products as the main purpose and paying attention to the relative position of financial products in the financial markets.In order to achieve comparability,key feature disclosure should be implemented,which would make the most concerned information presented to the consumer in a unified and standardized format.

关 键 词：信息披露 可比性原则 关键信息披露 

分 类 号：D922.28[政治法律—经济法学]