债权人保护视域下公司信息披露法律制度:问题与对策  

Questions and Countermeasure on China Legal System of Corporate Information Disclosurefrom the Perspective of Creditor Protection

作　　者：胡道明[1] 吕清正[2] HU Dao-ming;LYU Qing-zheng(School of Marxism,Anhui Medical College,Hefei,230601,Anhui;School of Law,Anhui University,Hefei,230601,Anhui)

机构地区：[1]安徽医学高等专科学校马克思主义学院,安徽合肥230601 [2]安徽大学法学院,安徽合肥230601

出　　处：《蚌埠学院学报》2024年第6期104-109,共6页Journal of Bengbu University

基　　金：安徽省高校人文社会科学重点研究项目(SK2020A0664)。

摘　　要：以债权人保护为视角进行分析,发现我国现行公司信息披露制度在法律效力位阶、信息披露内容、信息披露程序和信息披露法律责任等方面均存在问题,不利于公司债权人保护。为提升债权人保护水平,在推进公司资本制度改革进程中,必须针对我国公司信息披露制度存在的问题,采取创新公司信息披露立法模式、完善公司信息披露内容、完善公司信息披露程序性规则、强化公司信息披露法律责任等对策予以解决,系统推进公司信息披露制度的完善。From the perspective of creditor protection,the current corporate information disclosure system in China has problems in terms of legal effectiveness level,information disclosure content,information disclosure procedures,and legal responsibilities for information disclosure,which are not conducive to the protection of corporate creditors.To enhance the level of creditor protection,in the process of promoting the reform of the company’s capital system,countermeasures should be taken to address the problems existing in China company information disclosure system,such as innovating the legislative model of company information disclosure,improving the content of company information disclosure,perfecting the procedural rules of company information disclosure,and strengthening the legal responsibility of company information disclosure,in order to systematically promote the improvement of the company’s information disclosure system.

关 键 词：债权人保护 公司信息披露 法律制度 债权人利益 

分 类 号：D922.291[政治法律—经济法学]