上市公司信息披露监管法律问题分析-会计学专业论文.docxVIP

摘 摘 要 目 目 录 2 2 1 1 ABSTRACT Listed company information disclosure regulation goal is achieved and effective regulation of the market; it needs a perfect legal system as a listed company behavior criterion and the final guarantee. This paper studies the legal issues on the listed company information disclosure through empirical research methods. First of all, revealed from three aspects of concept, basic principles, and specific forms of supervision of the connotation of listed company information disclosure in China. Secondly, the analyses of our listed company information disclosure supervision present situation and existing legal issues. From phenomenon to three big legal problems that listed company information disclosure regulation exists: one is the by regulators perspective: laws and regulations are not perfect; two is the regulators perspective: administrative, criminal, civil enforcement is not coordinated; three is the investor perspective: right relief mechanism is not perfect. Finally, put forward three countermeasures of supervision of the listed company information disclosure in China: one is to establish the system of laws and regulations on supervision of listed company information disclosure effectively; two is to improve the administrative, civil, criminal and comprehensive coordination of the supervision of law enforcement functions; three is the establishment of the relief mechanism to protect the interests of investors and complete right. Specific measures include: perfecting laws and regulations system and regular cleaning mechanism, the perfect internal control system of the listed company; increase the criminal and civil of punishment, the administrative law enforcement system listed company information disclosure; the introduction of shareholder lawsuits and representative litigation system, intensifying the implementation mechanism of law listed company information disclosure, the establishment and evaluation the index system of quality o