创业板信息披露法律制度分析-会计学专业论文.docxVIP

experience for reference from international Growth Enterprise Markets. This paper analyzes the main foreign information disclosure legal system. The NASDAQ market of USA, the AIM market of UK and the Growth Enterprise Market of Hong Kong are selected as three typical growth enterprise market, and various aspects those markets’ information disclosure legal system were comparatively analyzed, mainly focusing on the principles, legal system, regulatory system, channels of information disclosure, prospectus and the continuous disclosure of growth enterprise market. Compared to the disclosure system of main board market, the disclosure system of Growth Enterprise Market emphasizes more on the disclosure of companies’ growth information, such as the forward looking information, the disclosure of risk factors and non-financial information, such as the risks of product, technology, and business model, industry conditions, business objectives, corporate governance structure, and substantial changes. The disclosure of Growth Enterprise Market is more frequent and broader than the main market, and the disclosure of quarter report is generally required. On this basis, this paper examines the legal construction of disclosure system of China Growth Enterprise Market, and puts forward several proposals to improve the legal disclosure system of China Growth Enterprise Market. KEY WORDS: growth enterprise market, information disclosure, prospectus, continuous disclosure, China Growth Enterprise Market 目 录 绪 论1 第一章 证券市场信息披露的基础理论与创业板 5 第一节 证券市场信息披露的基础理论 5 一、 信息披露的内涵5 二、 信息披露的经济学理论7 三、 信息披露的价值分析8 第二节 创业板的发展与信息披露法律制度 10 一、 创业板的发展历程和运作模式 10 二、 创业板的特点及对信息披露的特殊要求 12 第二章 创业板信息披露的原则和法律框架 16 第一节 创业板信息披露的原则16 一、 真实性原则16 二、 准确性原则16 三、 完整性原则17 四、 及时性原则17 第二节 创业板信息披露法律制度的框架 18 一、 创业板信息披露的法律体系 18 二、 创业板信息披露的监管体制 20 三、 创业板网络化的信息披露的方式 24 第三章 创业板信息披露的具体法律制度规范 26 第一节 创业板的发行信息披露法律制度 26 一、 NASDAQ 的发行信息披露法律制度 26 二、 AIM 的发行信息披露法律制度 28 三、 香港创业板的发行信息披露法律制度 29 四、 各创业板发行信息披露法律制度评析 30 第二节 创业板的持续性信息披露