我国证券法对选择性信息披露问题的立法研究--以美国证券立法为视角  

Legislative research on selective information disclosure in China’s Securities Law--From the perspective of US securities legislation

作　　者：王为雄 Wang Weixiong(Fujian Jiangxia University,Fuzhou Fujian 350108,China)

机构地区：[1]福建江夏学院法学院,福建福州350108

出　　处：《辽宁公安司法管理干部学院学报》2020年第2期77-82,共6页Journal of Liaoning Administrators College of Police and Justice

摘　　要：新修订的《证券法》设专章规定了信息披露问题,强调应充分披露投资者作出价值判断和投资决策所必需的公司信息,但并未对上市公司违反选择性信息披露的行为做出明确规定,无法从根本上抑制不公平的公司信息披露行为。为此,应当通过制定《证券法实施细则》对此加以明确和规范。分析美国证券法上对选择性信息披露的规制,并以此为借鉴对我国在《证券法实施细则》中明确选择性信息披露模式提出建设性设想。The new ly revised "Securities Law "has a special chapter stipulating the issue of information disclosure. It emphasizes that the company information necessary for investors to make value judgments and investment decisions should be fully disclosed,but there is no clear regulations on the violation of selective information disclosure by listed companies,w hich cannot fundamentally suppress unfair company information disclosure. To this end,it should be timely regulated in the detailed implementation rules of the Securities Law. Analyze the regulation of selective information disclosure in the Securities Law of the US,and use this as a reference to put forw ard constructive ideas for China to clarify the selective information disclosure model in the "Implementation Rules of Securities Law ".

关 键 词：选择性信息披露 上市公司 内幕交易 立法规制 

分 类 号：DF438.7[政治法律—经济法学]