论文部分内容阅读
随着国务院和证监会一系列促进资本市场健康的举措出台,提高资本市场监管力度,完善投资人保护制度,营造资本市场良好发展环境成为重要的课题。本文以欧盟立法为出发点探讨资本市场信息规制的存在合理性以及是否必要性,并将从法经济学视角出发分析资本市场信息规制和企业会计制度对竞争产生的影响,以期为中国资本市场法规的构建和改良提供参考。
With the introduction of a series of measures promulgated by the State Council and the CSRC to promote the healthy capital market, it is an important issue to improve the supervision of the capital market, improve the investor protection system and create a sound development environment for the capital market. In this paper, the EU legislation as a starting point to explore the existence of capital market information regulation is reasonable and necessary, and from the perspective of law and economics analysis of capital market information regulation and accounting system impact on the competition, with a view to China’s capital market laws and regulations Build and improve for reference.