论文部分内容阅读
一、研究意义 证券市场是最讲究秩序和规范的市场,对公开发行股票的公司实行信息披露制度是现代证券市场的核心内容,它贯穿于证券发行、流通的全过程。在证券市场中负有信息披露义务的主体一般包括以下四类:(1)发行人、发起人;(2)发行人的董事、监事和经理;(3)证券承销商及其董事、监事和经理;(4)会计师事务所、资产评估机构和律师事务所等专业中介机构及其有关人员。
First, the research significance Securities market is the most attention to order and standardize the market, the public offering of shares of the company information disclosure system is the core of the modern securities market, which runs through the securities issuance, circulation of the entire process. The main body of information disclosure obligations in the securities market generally includes the following four categories: (1) the issuer, the promoters; (2) the issuer’s directors, supervisors and managers; (3) the securities underwriters and their directors, supervisors and Managers; (4) accounting firms, asset assessment agencies and law firms and other professional intermediaries and their related personnel.