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口证券信息公开制度首创于英国公司法,但完善于美国证券法。美国证券法是贯彻公开原则的典范。特别是1933年证券法和1934年证券交易法,对信息公开制度作了详尽规定,使它构成证券法的精髓。信息公开制度的目的在于通过证券信息的完全、准确、及时公开,防止证券欺诈行为的发生,防止公司经营不当或财务制度混乱,维护股东和投资人的合法权益。
Securities and information disclosure system pioneered the British company law, but perfect in the United States Securities Law. The U.S. Securities Law is a model for implementing the principle of openness. In particular, the Securities Law of 1933 and the Securities Exchange Act of 1934 make detailed provisions on the information disclosure system so that it constitutes the essence of securities laws. The purpose of the information disclosure system is to prevent the occurrence of securities fraud through the complete, accurate and timely disclosure of securities information, prevent the improper operation of the Company or the chaotic financial system, and safeguard the legitimate rights and interests of shareholders and investors.