摘要
为维护投资者的合法权益 ,保障矿业融资市场的公平、公正 ,制定和完善矿业上市信息披露的法律法规 ,已经成为各矿业大国的普遍做法。自 1997年“布桑事件”后 ,加拿大证券管理机构即着手制定了相关的国家法规 ,并于 2 0 0 1年正式实施 ,取得了显著实效 ,受到矿业界广泛认同。本文着重介绍加拿大该项法规的制定过程、特点、主要内容以及目前的地位和作用 ,希望为我国矿产资源储量管理及矿业上市管理提供有益的借鉴。
Formatting or improving the disclosure regulation of technical report issued by the mining company has been adapted widely among most mining countries,on the purpose of protecting the benefit of investor and keeping the fair and justice of mining financing market After Bre-X scandal happened in1997,CSA has been developing such a regulation,which got into force in 2001 and made a good achievement and wide approval in mining field This paper focuses on introduction of the processing,character,main contents and function ,status of Canada's regulation,which is expected to make a good reference for the listing management of mining companies and mineral resources management in China
关键词
上市
信息披露
规则
加拿大
listing,disclosure,regulation,Canada