美国预测性信息披露免责制度研究——兼论中国证劵市场“安全港”制度之构建

Research on Exemption System of the US Disclosure of Forward-Looking Statements——Also on establishing Safe Harbor System of Chinese equity market

预测性信息披露免责制度降低了上市公司潜在的诉讼风险,是充分尽到诚信义务的信息披露人的保护伞。可以从美国"安全港"各项规则入手,借鉴相关理论及实践经验,结合我国国情,提出完善我国预测性信息披露免责制度之构想,以期维护信息披露主体之正当利益,规范并鼓励我国上市公司预测性信息的披露。

The application of Exemption System of the Disclosure of Forward-Looking Statements is to cut down latent litigation risks of listed companies and protect those information publishers who have performed their fiduciary duty sufficiently.All the rules of US Safe Harbor System were studied,and related theory and practice experience were introduced to optimize the domestic Exemption System of the Disclosure of Forward-Looking Statements,to maintain proper interests of the information publishers,and to encourage and regulate the Disclosure of Forward-Looking Statements in domestic stock market.