论我国上市公司差异化信息披露-on differentiated information disclosure of listed companies in china.docxVIP

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论我国上市公司差异化信息披露-on differentiated information disclosure of listed companies in china.docx

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论我国上市公司差异化信息披露-on differentiated information disclosure of listed companies in china

AbstractTheinformationdisclosureoflistedcompanieswhichmustbeconductedinaccordancewiththeprincipleof“openess”ismainwayforinvestorstolearnaboutthelistedcompany,alsoforthesuperviorofsecurityinthesecuritiesmarket.Afterhavingconstructedfor14years,thecomparativelycompleteinformationdisclosuresystemofChina’slistedcompanieshasbasicallyformedandthetop-downlegalnormsystemsystemhasbeensetupinourcountry.However,withgradualprogressofthestockmarket,thefairinformationdisclosurebecauseofitsinherentdefectshasbeenunabletocompletelyadapttotheneedofjusticepractice.Itisnecessarytoexploreanothernewtypeofthelistedcompanyinformationdisclosurebecauseofthepassiveandtemplateddisadvantagesofthetraditionalinformationdisclosure.OnSeptember19,2012,thedocument“theContentandFormatoftheAnnualReport,KnownastheNo.2ofStandardsontheContentandFormatofInformationDisclosureofCompaniesPubliclyIssuingSecuritie(revisedin2012)”issuedbytheChinaSecuritiesRegulatoryCommissionputsforward“thedifferentiationinformationdisclosureofthelistedcompanies”forthefirsttime,meaningthelistedcompaniesindifferentindustriesordifferentsituationsofthesameindustryshalladoptdifferentinformationdisclosurestandardsandrequirementsinthelegislation,regulationandpractice.Thedifferentiationinformationdisclosureisaninnovativerevolutionforpayingmoreattentionontheefficiencyofinformationdisclosureduringthepursuitofrealfairness.TherewassomethingundeniablythedifferentiationinformationdisclosuremeetsthegreatdemandofthecurrentmarketandremediesthedeficiencyofthecurrentjudicialandwillbecomethedevelopingdirectionoffutureinformationdisclosureregulationinChina’ssecuritiesmarket.Duetothenewtypeofinformationdisclosurestillbeingattheinitialstage,differentiationstandardstillneedsfurthersupplementandtherelevantsupportingsystemshouldfurtherbeimprovedtodealwiththeprobleminpracticeandmeettheneedsofmodernsecuritiesmarketandthejudicialpractice.Thisdissertationisdividedintofourpartsfordiscussingtheissue.Thefirstpartexpoundsthebasictheoryofthelistedcompanyinformati