注册制下上市公司信息披露监管制度研究

Research on the Regulatory System of Information Disclosure of Listed Companies under the Registration System

摘要: 《上市公司证券发行注册管理办法》以及《首次公开发行股票注册管理办法》的实施，标志着我国证券市场注册制的全面实行，此类规则的修订都体现了在全面实行注册制的背景下，上市公司信息披露制度发展及完善的重要性。基于此，本文拟从信息披露监管制度的内涵及法理依据出发，对我国信息披露监管制度所存在的问题和域外相关制度的可借鉴之处进行研究，以此进一步分析我国信息披露监管制度的完善路径。

Abstract: The implementation of the Measures for the Registration of Securities Issued by Listed Companies and the Measures for the Registration of Initial Public Offering Shares marks the full implementation of the registration system of China’s securities market, and the revision of such rules reflects the importance of the development and improvement of the information disclosure system of listed companies under the background of the full implementation of the registration system. Based on this, this paper, starting from the connotation and legal basis of the information disclosure regulatory system, studies the existing problems of China’s information disclosure regulatory system and the references of relevant systems outside the region, so as to further analyze the improvement path of China’s information disclosure regulatory system.