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在我国拟推出IPO注册制的大背景下,如果没有对IPO企业的行政审核环节,如何保证信息披露的质量、如何保护投资者的权益成为实施注册制需要关注的重要问题,引起了较为广泛的关注。本文从内容分析法这一交叉学科研究方法的角度梳理了有关信息披露的研究进展,考察了证券信息披露与投资者权益保护之间交互影响的有关成果,并就我国IPO信息披露、投资者权益保护相关的监管机制改革的讨论进行了归纳评述。对相关成果的回顾与分析有利于更深入、更全面地认识对我国IPO注册制改革的有关探讨,并为在相关领域做进一步的理论与实证研究奠定基础。
Under the background of intending to launch the IPO registration system in our country, how to guarantee the quality of information disclosure and how to protect the rights and interests of investors becomes an important issue that needs to be paid attention to when implementing the registration system, which leads to a wide range of issues attention. This paper reviews the research progress of information disclosure from the perspective of content analysis as an interdisciplinary research approach, examines the relevant results of interaction between securities information disclosure and investor rights protection, and analyzes the relationship between IPO information disclosure, investor rights and interests The discussions on the reform of regulatory mechanisms related to protection were summarized. The review and analysis of relevant achievements will help us understand more deeply and comprehensively the discussions on the IPO registration reform in our country and lay the foundation for further theoretical and empirical research in relevant fields.