论文部分内容阅读
在我国资本市场存在大量与上市公司有关的承诺,但承诺人不履行、不适当履行或者迟延履行承诺现象较为严重。上市公司承诺是单方允诺,属于单方民事法律行为,一般自作出之日起即生效,不得随意撤销或者变更。承诺人不履行承诺的,要承担相应的民事责任。对承诺履行的监管要从承诺要素完备、设立担保机制、强化自治、加强自律管理、完善和加强“诚信监管”的角度推动上市公司履行承诺与诚信塑造。
There are a large number of commitments related to listed companies in China’s capital market, but the promisors are not fulfilled, improperly implemented or delay the performance of commitments is more serious. A listed company promises to be a unilateral promise and belongs to a unilateral civil legal act, which generally takes effect on the day it is made, and may not be withdrawn or changed at will. If the promisor fails to fulfill his promise, he shall bear the corresponding civil liability. The supervision of the fulfillment of promises should promote the commitment and honesty shaping of listed companies from the perspective of complete commitment elements, establishment of guarantee mechanism, strengthening self-government, self-discipline management, perfection and strengthening of “good faith supervision”.