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现行《证券法》第63条确立了持续信息披露的“真实、准确、完整”原则,但并未将“及时性”作为信息披露的基本规范写入条文。为此,本文从对信息披露及时性的界定入手,对信息披露及时性进行了制度设计,最后探讨了违反及时性义务的法律责任及其追究。
Article 63 of the current Securities Law establishes the principle of “truthfulness, accuracy and completeness” of continuous information disclosure, but does not include the “timeliness” as the basic norms for information disclosure. Therefore, starting from the definition of the timeliness of information disclosure, this paper designs the system of timeliness of information disclosure, and finally discusses the legal responsibility and its accountability for breach of timeliness obligation.