信息披露制度赋能资本市场诚信档案建设:作用机理与建设路径  

Information Disclosure System Empowers the Development of Credit Archives in the Capital Market:Working Mechanism and Development Path

作　　者：范鑫鑫 孙军[1] Fan Xinxin;Sun Jun(School of Social Development of Yangzhou University,Yangzhou,Jiangsu 225000)

机构地区：[1]扬州大学社会发展学院,江苏扬州225000

出　　处：《档案与建设》2023年第4期43-46,共4页Archives & Construction

摘　　要：资本市场诚信档案建设是落实诚信工具性价值以支撑信息披露制度有力执行的重要保障,而信息披露制度体系与机制直接影响着诚信档案建设。文章以信息披露制度为研究视角,以资本市场诚信档案建设为研究对象,归纳诚信档案建设存在的现实问题,并以信息披露制度赋能资本市场诚信档案建设的作用机理为依据,提出以完善前端归集工作、优化中端管理系统、健全终端约束机制作为我国资本市场诚信档案的建设路径,为资本市场的可持续发展提供信用支持。The information disclosure system is the product of the continuous development of the capital market.Since the reform of the registration system,the information disclosure system has been playing an increasingly prominent role in the market economy.The development of credit archives in the capital market is an important guarantee to implement the instrumental value of credit for supporting the effective implementation of information disclosure system.The system and mechanism of information disclosure system play an important role in the development of credit archives.This paper takes the information disclosure system as the research perspective,and the development of credit archives in the capital market as the research object,summarizes the practical problems existing in the development of credit archives,and based on the working mechanism of information disclosure system empowering the development of credit archives in capital market,this paper puts forward that efforts should be made to improve the front-end collection work,optimize the middle-end management system,and perfect the terminal constraint mechanism as the development path of our capital market credit archives,so as to provide credit support for the sustainable development of capital market.

关 键 词：诚信档案 信息披露制度 作用机理 建设路径 

分 类 号：G270[文化科学—档案学]