摘要
我国的证券发行审核制度在这次《证券法》的修订中即将尘埃落定。注册制度的落实大都是借鉴美国经验,但在我国实现注册制后如何完善信息披露制度、而不出现法律移植下的异样制度,实现注册之下激发资本市场活力的作用也是我们需要考虑的问题。本文指出美国的注册制,及其制度之下信息披露制度的高标准,以及如何形成一套完整的证券发行审核制度,供我国注册制的运行进行参考。
China's securities issuance auditing system will be revised in the process of revising "Securities Law" recently. Securities registration is mostly referred the experience of American, but after that we should realize how to perfect the disclosure of information system effectively. And we also need to consider how the securities registration resolve the vitality of capital markets. This paper points out the United States' registration system and how to perfect the information disclosure , and how to form a complete set of securities issue auditing system. All that for the operation of the registration system will provide the reference for our country.
出处
《广西政法管理干部学院学报》
2015年第4期70-73,87,共5页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
证券发行审核
注册制
信息披露制度
The system of securities issue auditing ,Disclosure of Information, securities registration