上市公司收购中的信息披露监管

Supervision of Information Disclosure in Takeover of Listed Companies

通过研究上市公司收购中信息披露制度的法理价值并充分借鉴英美国家有关信息披露规制方面的法律规范,针对我国目前公司收购领域信息披露的现状,以2006年修订的《上市公司收购管理办法》为基础,着重对信息披露主体、信息披露要求进行了分析。由此认为,我国的信息披露监管应从提高立法效力和建立监管责任机制两方面加以完善。

This paper studies acquisition of listed companies m the mlormat]on msclosure system oi me ~cgm vmuz ~,u fully draw on Anglo-Saxon countries regulated information disclosure, in response to the China＇s current status of information disclosure in corporate acquisition field, based on the 2006 amendments to the ＂Takeover of listed Companies Ordinance＂, it focus on the subject and content of information disclosure to study. In conclusion, our regulatory system of information disclo- sure should be improved in the two aspects of the legislative effect and the establishment of regulatory responsibility mecha-