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一、概念证券市场的“公开原则”是指有价证券发行和交易的有关当事人(发行人、律师及其机构、资产评估及其机构、会计师及其机构、证券经营机构、证券交易所等)必须向社会公众公开为做出证券投资判断所必须的一切信息,并保证对所提供信息的真实性、准确性、完整性承担法律责任。此外,发行公司的董事、高级职员、占股权多数的股东或其他控股股东必须在具有内幕人员身份或其持股情况发生变化的一定时期内,向社会公众公开其所在公司的股份占有情况。
First, the concept of securities market “open principle ” refers to the parties concerned securities issuance and trading (issuers, lawyers and their agencies, asset assessment and its institutions, accountants and institutions, securities firms, stock exchanges Etc.) must disclose to the general public all information necessary for the judgment of securities investment and undertake legal responsibility for the authenticity, accuracy and completeness of the information provided. In addition, the directors, officers, majority shareholders or other controlling shareholders of the issuing company must disclose to the general public the shareholdings of the company in which they hold the position of insider or a change in their shareholding within a certain period of time.