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信息披露是解决资本市场信息不对称、规范市场主体行为、帮助投资者决策的基本制度安排。目前对评估机构的信息披露要求主要为评估准则,而评估准则面向的是一般性的资产评估业务。证券业务因其特殊性,应在信息披露方面有更严格的要求。作者认为应尽快健全资本市场关于资产评估业务的信息披露规则体系及监管机制,规范行业发展,保障投资者合法权益。作者建议尽快完善相关规则,规范上市公司的相关信息披露行为,规范评估机构的证券业务信息披露。
Information disclosure is the basic institutional arrangement to solve the asymmetry of capital market information, standardize the behavior of market players and help investors make decisions. At present, the requirements for information disclosure to rating agencies are mainly evaluation criteria, while the evaluation criteria are for general asset valuation businesses. Due to its particularity, the securities business should have more stringent requirements on information disclosure. The author believes that as soon as possible, the capital market rules and regulations of information disclosure on asset valuation should be improved, the development of the industry regulated, and the legitimate rights and interests of investors protected. The author suggests that the relevant rules should be perfected as soon as possible, the relevant information disclosure behavior of listed companies should be regulated, and the information disclosure of securities business of assessment agencies should be standardized.