创新监管模式下问询函的研究综述与展望  

Review and Prospect of Inquiry Letter Research Under Innovative Supervision Mode

作　　者：郭慧婷[1] 王皓左 GUO Huiting;WANG Haozuo(School of Economics and Management,Chang'an University,Xi'an 710064,China)

机构地区：[1]长安大学经济与管理学院,陕西西安710064

出　　处：《郑州航空工业管理学院学报》2022年第6期45-49,共5页Journal of Zhengzhou University of Aeronautics

基　　金：中国学位与研究生教育学会面上项目(2020MSA182);教育部产学合作协同育人项目(201902296043)。

摘　　要：我国沪深证券交易所分别于2013年、2014年相继全面推行信息披露直通车改革,信息披露模式由“审核后披露”转变为“披露后审核”。作为强化上市公司监管力度的新形式,问询函成为证交所对上市公司财务公告进行事后审核的重要手段。基于此,文章从问询函收函影响因素和经济后果两方面归纳梳理了国内外问询函的相关文献,并对后续研究做出展望,以期为深化监管体制改革、提升监管效能、促进经济高质量发展提供借鉴。Shanghai and Shenzhen stock exchanges implemented the information disclosure through train reform in 2013 and 2014 respectively,and the information disclosure mode changed from“pre-checking”to“post-checking”.As the first line after the reform of“innovative supervision mode”,inquiry letter has not only become an important means for stock exchanges to conduct post-checking on the financial statements of listed companies,but also received extensive attention from scholars.Based on this,this paper summarizes and sorts out relevant domestic and foreign literature on inquiry letter from two aspects of influencing factors and economic consequences of inquiry letter,and makes prospects for the follow-up research,in order to provide evidence from the capital market for deepening the reform of regulatory system,improving regulatory efficiency and promoting high-quality economic development.

关 键 词：问询函 监管体制改革 监管效能 

分 类 号：F832.5[经济管理—金融学]