信息披露规则

为完善信息披露规则和规范选择披露行为，美国证券暨交易委员会（SEC）于2000年8月颁布了公平披露规则，并于同年10月正式实施。

For reasons of perfecting the rules of information disclosure and regulating the conduct of selective disclosure , Securities and Exchange Commission of the United States ( SEC ) issued the Rule of Fair Disclosure in August 2000.The Rule became effective in October of the same year .

强制性信息披露规则产生动因的法经济学分析&兼论强制性信息披露的限度

Law-Economics Analysis of the Causes of compulsory information disclosed

上市公司境内外会计信息披露规则的执行偏差&来自A-H股公司双重财务报告差异的证据

Accounting Rules and the Bias in Execution & Evidence from Dual Reporting Differences by the Chinese A-H Share Companies

国企境外上市必须遵循国际证券市场的信息披露规则，否则难以成功上市。

The overseas listing of state-owned enterprises must abide by international market information disclosure rules , otherwise it is difficult to successfully listed .

文章第一部分以证券服务机构为中心，概述了信息披露规则下的证券服务机构民事责任主体和法律地位。

The first section of this article focuses on the securities service agencies and provides an overview of their legal status in legal relationship under the securities information disclosure rule .

在我国企业现实需要以及国外资本市场信息披露规则变革的共同影响下，我国上市公司内部控制信息披露制度正经历着重大变迁。

Due to the practical needs of the companies of our country and the revolutionary disclosing policies of foreign capital markets , the internal control disclosure policies for domestic listed companies are being changed dramatically .

我们认为，会计准则与会计信息披露规则的制定与执行，是会计信息质量标准的实现途径；全方位的多元监管，是会计信息质量标准实现的强化机制。

In my opinions , it is the approach of realizing accounting information quality characteristics that setting and undertaking of accounting standard and information disclosure system , and the multi-supervision is the mechanism of intensifying the approach .

应提高责任主体的法律风险成本，进一步修订和完善《企业会计准则》，注重解决可操作性、前瞻性与可行性，完善信息披露规则。

We should increase the legal risk cost of main part responsibility and revise and perfect the " Enterprise Accounting Norm ", emphasize the solution on operating ness , farsightedness and feasibility , consummate the rule of information disclosure .

本文认为应以巴塞尔委员会的信息披露规则为指导，借鉴欧美、香港等地区的成功经验，逐步完善我国商业银行信息披露制度，降低金融风险，从而维护我国金融市场的健康有序运行。

We present that gradually perfecting information disclosure system of commercial bank can reduce the financial risks and protect the financial market orderly operation according to information disclosure rules of Basel committee and successful experience from Europe , America , Hong Kong .

目前世界各国主要是通过信息披露规则、强制要约收购规则、禁止阻挠行动规则、按比例平均分配规则等来保护中小股东的权益。

At present this protection is done in different countries in the world by implementing a series of regulations such as information release regulations , forcible purchase regulations , obstruction-forbidden regulations , and regulations on equal allocation in accordance with the shares .

分析师说，即使农业银行并无违反任何信息披露规则，但就中资企业而言，涉及公司高管的贪腐案件对投资者来说仍然算是重大信息，因为很多中资企业的财富是构筑在它们同政府的关系之上的。

Even if AgBank hasn 't violated any disclosure rules , bribery cases involving high level company officials can still be materially important to investors in Chinese firms , many of which have their fortunes built on the basis of their government connections , say analysts .

上市公司内部控制信息强制性披露规则及其执行效果研究

Research on the Mandatory Disclosure Rules of Internal Control Information and Its Effect of Implementation of Listed Companies

利用事件分析法，对上市公司信息披露新规则颁布实施后上市公司的市场表现进行了实证分析。

This paper , with CAR methods studies whether new rules and regulations on the listed companies ' information revealing transmit effective information to the marke .

内部要素即信息披露的规则框架：①规则的有序连贯性；②规则实施的法律依据；③规则要求充分披露。

Internal advantages are the framework of the information disclosure rules : ① the ordered continuity of the rules ;② legal basis for the implementation of the rules ;③ full disclosure . 3 .

天下之事，不难于立法，而难于法之必行，内部控制信息强制性披露规则因国内外一系列财务丑闻的曝光而倍受关注。

It is not difficult in legislation , but in implementation for things all over the world . Internal control disclosure is drawing more and more attention in recent years with the series of financial scandals at home and abroad came to light .

创业板市场应该具备与其市场特点相适应的信息披露原则，信息披露制度与规则的设计应当在信息披露的成本与效益之间进行权衡，力求找到一个最优点。

GEM must have principle of information disclosure , which is compatible with character of market . Design of information disclosure system and rule must weigh between cost and benefit and find a best measure .

在以市场风险披露为基础的衍生交易监管政策下，SEC的305规则体制由定量、定性信息披露要求与前瞻性信息披露的安全港规则有机构成。

In the supervisory policy based on the disclosure of financial derivatives'market risk , " 305 rule " system is synthetically constructed by quantitative disclosure requirements , qualitative disclosure requirements and " safe harbor " provision .

证券市场中的信息与市场透明度2003年12月8日，中国股市信息披露规则发生变化，买卖盘揭示范围由3个最优报价扩大为5个，市场透明度显著提高。

On Dec 8th , 2003 , the rules of information disclosure of Chinese stock market were changed , and the transparency was largely increased .

在高度发达的网络信息时代，美国、日本等成熟的证券市场纷纷修改证券信息披露监管规则，建立基于网络的上市公司信息披露系统。

In order to adapt to the impact of the internet age to the information disclosure , United States , Japan and other mature securities regulators initiative to amend the securities information disclosure regulatory rules and establishment information disclosure of listed companies that based system network .

我们通过对相关信息首次披露情况的考察，发现信息的有用性较低，违反相关信息披露规则的情况非常普遍，且基本没有得到信息披露监管机构的纠正。

Through our research of the first-ever disclosure of the related information , we found that the usefulness of the information provided was limited , breaches of specific disclosure rules were common , and most of these breaches were not corrected by the regulatory authorities .

中国资本市场信息披露制度主要是基于上市公司的会计信息披露制度，其在证券立法、法律责任主体、信息披露规则的制定及实物操作等方面还存在着缺陷与不足。

Chinese capital market on accounting information disclosure is mainly based on the market company . It has some defect on aspect of establishing legislation , the main legal responsibility designation of the information disclosure rule , the operation of material object and so on .