不依法披露重要信息罪的理解与适用

On Comprehension and Application of the Crime of Not Revealing Important Information according to Law

为了维护广大投资者的利益,防止投资者受到欺诈,我国相关金融法律、法规都明确规定了相关公司、企业负有信息披露义务。但目前我国的形势是,许多负有信息披露义务的公司、企业并不依法披露其应该披露的信息,严重损害了投资者的利益。而我国97年刑法中只有“提供虚假财会报告罪”的规定,并未将其他不依法披露信息的行为纳入调整的范围,因而对于绝大多数不依法披露重要信息的行为无法施以刑罚。因此,为了有效地保障广大投资者及时获取完整、真实信息的权利,《刑法修正案(六)》对提供虚假财会报告罪进行了修正,从主体、行为方式、披露的对象等方面扩大了本罪的适用范围。

In order to maintain general investors' benefit, the financial laws and regulations explicitly stipulate that companies and enterprises have information-revealing duty in our country. However, the present situation is that many companies and enterprises do not reveal important information, which has harmed the investors' interests. The Sixth Amendment of the Criminal Law revises the crime of false financial report, expands the application limits of the crime in respect of the main body, behavioral ways, objects to be revealed and so on.