证券市场信息披露监管制度研究  

Research on Regulatory System of Securities Market Information Disclosure

作　　者：彭任晶 PENG Renjing(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730000,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730000

出　　处：《商业观察》2024年第32期86-88,115,共4页BUSINESS OBSERVATION

摘　　要：自2020年3月起,中国证券法修订实施,标志着中国证券市场进入注册制时代。注册制着重于信息披露,新证券法将“持续信息公开”提升为“信息披露”专章,进一步加强了信息披露要求,并将监管重点从事前审批转向事中事后监管,标志着上市公司信息披露进入到强监管阶段。但是,我国现行的信息披露监管制度仍存在一些亟待解决的问题。文章将分析我国信息披露监管的现状,并从国外经验中汲取启示,为完善我国证券市场监管提出可行性建议。Since the implementation of the revised Securities Law in March 2020,China's securities market has entered the era of registration based system.The registration-based system emphasizes information disclosure.The new Securities Law elevates"continuous information disclosure"to a specialized chapter on"information disclosure",further strengthening information disclosure requirements.It also shifts regulatory focus from pre-approval to in-process and post-process supervision,marking the entry of listed companies'information disclosure into a phase of stringent supervision.However,there are still some pressing issues with the current information disclosure regulatory system in China.This paper analyzes the current status of information disclosure regulation in China and draws insights from foreign experience,proposing feasible suggestions for improving China's securities market regulation.

关 键 词：证券市场 注册制 信息披露 监管 

分 类 号：F832.5[经济管理—金融学]