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信息公开制度源于1884年的英国《公司法》,为美国1933年《证券法》和1934年的《证券交易法》所确立并日臻完善,现以成为世界各国证券法的核心。所谓信息公开制度,又称为信息披露制度,是指证券发行公司于证券的发行与流通诸环节中,依法将其经营情况、财务信息向证券管理部门和社会公众予以充分、完整、准确、及时地公开,以供证券投资者作价值判断的法律制度。存在即为合理,这是一
The system of information disclosure originated from the British “Company Law” of 1884 and was established and perfected by the Securities Law of 1933 and the Securities Exchange Act of 1934. At present, the information disclosure system has become the core of the securities laws of various countries in the world. The so-called information disclosure system, also known as the information disclosure system, refers to the securities issuance companies in the securities issuance and circulation of various links, according to the law of its business, financial information to the securities administration and the public to be full, complete, accurate, timely Open to the securities investors for the value of the legal system. Being is reasonable, this is one