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虽然我国目前从法律上确认了股票发行的注册制度,但现在仍处于核准制向注册制的过渡阶段,我国现行证券发行的信息披露仍存在显著不足。相比之下,美国和日本的信息披露制度都有值得我们借鉴的地方。注册制下我国IPO信息披露制度的完善主要包括以下几个方面的完善:即注册制下IPO信息披露制度理念的转变、信息披露制度内容的完善、信息披露监管体系的完善、信息披露责任体系的完善、投资者保护制度的完善等。
Although our country legally confirms the registration system of stock issuance, it is still in the transitional period from the approval system to the registration system. There is still not enough information disclosure in the current securities issuance in our country. In contrast, the United States and Japan have an information disclosure system that we can learn from. The improvement of IPO information disclosure system under the registration system includes the following aspects: the change of the concept of IPO information disclosure system under the registration system, the improvement of the content of the information disclosure system, the improvement of the supervision system of information disclosure, the responsibility system of information disclosure Improve, improve the system of investor protection and so on.