美国证券强制性信息披露制度对我国的的启示.doc

美国证券强制性信息披露制度对我国的启示 中文摘要 信息披露制度是证券市场的核心制度，也是保护投资者利益的主要制度。它在促进上市公司经营与管理和实现资源的优化配置方面都有重要的意义。本文通过对信息披露制度的基本理论进行研究，提出完善我国信息披露制度的建议。 本文正文主要有四个部分，对上市公司的信息披露制度进行了探究。第一部分是理论基础，通过概念的界定，帮助读者了解证券市场和信息披露制度。第二部分是我国信息披露制度的现状，使读者对我国的信息披露制度有一个宏观的认识。第三部分则是从初次信息披露、持续信息披露和信息披露制度的监管方面来比较中美两个国家在信息披露制度方面面的差异。第四部分根据我国信息披露制度存在的问题和借鉴美国的经验，提出我国信息披露制度的相关完善措施。 关键词： 信息披露，市公司，证券监管 Abstract The information disclosure system.is the key system of securities markets, and it is also the main systerm for protecting the investors. It is very important to promote the operation and management of the listed company and realize the resources optimal allacation. This paper study on the bisical theory of the information disclosure system, and it proposed the suggestions of impromenting the information disclosure system in China . This text has four parts mainly, which explored the information disclosure system of the listed company. The fist part is the theoretical foundation, it help the readers understanding the securities market and the information disclosure system by defining the concept. The second part is the present situation of the information disclosure system in China, it makes the readers have a macroscopic recognition. The third part comparatives the differences of the information disclosure system between China and American according the primary information disclosure system, continuous information disclosure system and its supervision. The fourth part proposed the related measures to improment the information disclosure system ,which based on our probloms in the information disclosure system and referenced the Amenrican experiences. Keywords：Information disclosure，listed companies，securities supervision 目录 一、绪 论 4 （一）研究背景 4 （二）相关概念的定义与说明 4 二、我国证券市场强制性信息披露制度 5 （一）我国证券市场强制性信息披露制度介绍 5 （二）我国证券信息披露制度的症结 7 三、中美信息披露制度的比较研究 8 （一）．初次信息披露的比较 8 （二）、持续信息披露的比较 10 （三）信息披露监管体制比较 11 四、完善措施 13 （一）规范信息披露的内容与格式、细化披露要求 13 （二）完善证券信息披露民事诉讼制度 13 （三）完善监管措施，加强监管力度 14 （四）在证监会下设立专门