持续信息披露

境内企业海外上市持续信息披露法律问题研究

On Continuous Information Disclosure by Offshore Listed PRC Companies

中国跨境上市公司持续信息披露监管法律问题研究

Study on Legal Issues about Supervision over On-going Disclosure of Cross-listed Entities from China

而在上市公司的持续信息披露体系中，会计报告扮演着最重要的角色，会计的目标就是要提供满足使用者需要的会计信息，会计报告是达到这一目标的直接手段。

It is important to set up the valid system of publishing listed company accountancy information .

该部分首先对中国跨境上市公司持续信息披露监管现状进行研究。

First , the part studies on the status quo of supervision over on-going disclosure of cross-listed entities from China .

阐述了美国、日本、法国和我国在初次信息披露制度和持续信息披露方制度的差异。

It is described the United States , Japan , France and China in the initial information disclosure system and continuous system of information disclosure between parties .

以美国证券市场为例分析了中美对中国跨境上市公司的监管主体和法律制度。第二，分析了中国跨境上市公司持续信息披露监管中存在的主要法律问题。

Take the United States stock market as an example , an analysis is about the subject of supervision and legal systems in both China and the USA. Secondly , there are legal matters in the on-going disclosure of Chinese cross-border listed entities .

侵权法的救济理论虽可以有效解决持续性信息披露中投资者权利的救济问题，但在适用一般侵权行为准则时，原告必须承担沉重的举证责任；

However the plaintiff has to assume the quoting duty during asking for remedy according to Tort Law .

同时，还要建立持续的信息披露制度，通过信息的持续披露，减少交易中的信息不对称性；另外，应加强信用档案和现代商业伦理道德的建设，充分有效地发挥社会舆论宣传和监督职能。

Meanwhile , will set up lasting information announcing system , will strengthen the construction of the credit file and modern commercial ethics .

上市规则中持续性信息披露的一般准则包括：重要性（实质性）信息准则、平等披露准则、法定披露渠道准则和鼓励自愿披露准则。

The essential rules of continuing disclosure in the Listing Rules include : material information , equity of rights in disclosing , disclosing through official channels and promoting disclosure of his own ac - cord .

主承销商声誉与IPO公司持续督导期间信息披露质量&来自深交所的经验证据

The reputation of the principal underwriter and the quality of IPO companies ' information disclosure during their consistent supervision sessions-Empirical evidence from Shenzhen Stock Exchange

持续关注公司的信息披露工作。

Persistently paid close attention to the information disclosure work of the Company .