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传统的信息披露制度已经不能满足金融衍生品投资者对于信息披露的要求,应以保护投资者为根本出发点和落脚点构建金融衍生品信息披露制度,使信息真正为投资者而披露,令投资者成为信息披露的最终受益人。从当前国际领域信息披露的新动向来看,金融衍生品信息披露的投资者中心主义渐趋形成。在后危机时代背景下,构建以投资者为中心的金融衍生品信息披露制度势在必行,包括确立多元披露主体下的核心披露义务人,进行披露信息的分层与归类,基于投资者异质采取差异化的信息披露方式,转换投资者在信息披露制度中的角色,使其深度介入和参与信息披露。
The traditional information disclosure system can not meet the requirements of investors for financial derivatives information disclosure should be based on the protection of investors as the fundamental starting point and the end point of the construction of financial derivatives information disclosure system so that the real disclosure of information for investors so that investors Become the ultimate beneficiary of information disclosure. From the new trend of information disclosure in the current international field, the investor-centered information disclosure of financial derivatives gradually formed. In the post-crisis era, it is imperative to construct an investor-centered system for information disclosure of financial derivatives, including the establishment of core disclosure obligations under multiple disclosure entities, the delamination and classification of disclosure information, Heterogeneity takes a differentiated approach to information disclosure, changing the role of investors in the information disclosure system to enable them to intervene deeply and participate in information disclosure.