摘要
2020年3月1日全面实施的新《证券法》增设信息披露章节,层次清晰,概念新颖,充分考虑了我国证券市场实际问题的根因所在。本文对此次增设信息披露专章的主要内容进行系统梳理及说明,并分析信息披露规范的鲜明特点,以期为市场各方参与者提供一些参考,使其可以更好地理解新《证券法》的核心要义。
On March 1,2020,the fully implemented new“Securities Law”added an information disclosure chapter with clear levels and novel concepts.It fully considered the root cause of the actual problems in my country’s securities market.In order to provide some references for all market participants,the new information disclosure of the main chapter was systematically sorted out and explained,and the signature characteristics of the information disclosure specification were analyzed in this paper.So they can understand the core essence of the new Securities Law better.
作者
张宝元
王倩
ZHANG Bao-yuan;WANG Qian(Xinjiang University of Finance&Economics,Urumqi,Xinjiang Uygur Autonomous Region 830012,China)
出处
《山西财政税务专科学校学报》
2020年第4期22-24,35,共4页
Journal of Shanxi Finance & Taxation College
基金
新疆财经大学研究生科研创新项目“新《证券法》的实施对会计信息质量的影响”(XJUFE2020D011)。
关键词
新《证券法》
信息披露质量
信息披露制度
new“Securities Law”
quality of information disclosure
system of information disclosure