我国商事信托信息披露制度的问题及其对策

Problems and its Countermeasures to Information Disclosure System of Chinese Commercial Trust

我国的商事信托信息披露制度实施过程中,由于立法的简约和外部成本的存在,导致信托公司信息披露状况与社会需求之间的现实差距。在遵循公开性和保密性相结合原则的提前下,其改进措施应体现在信托公司内部治理机制的完善、规范性法律文件的统一以及信息披露民事赔偿义务的具体化等方面。

There is a realistic gap between trust company information disclosure and social needs for sim- ple legislation and external costs. On the premise of adhering to the principle of combination of open and se- cret, the improvement measures should be to improve the internal governance mechanism of trust company, u- niform normative legal documents, and regulate concretely the civil compensation duty.