證券跨國發(fā)行與上市的信息披露.pdf

1、復(fù)旦大學(xué)碩士學(xué)位論文證券跨國發(fā)行與上市的信息披露姓名：林毅申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：國際法指導(dǎo)教師：董世忠2001.5.1堡塑墾型塑塑墨墮英文摘要InformationDisclosureinCross—BorderSecurityOfferingandListingJhepresentintemationalcooperationonsecuritysupervisionmainlyexistsbetweenandamongtilego

2、vemmentsdepartments，whichincludes：BilateralWayAtthepresentstagethemostnnportantwayforthegovernmentsdepartmentstodealwiththesupervisiononsecuritiesissuesistileinformalbilateralwayincluding‘‘MemorandumofUnderstanding’and“T

3、reatyonMutualJudicialAssistance”一MultilateralWayThecooperationintheinternationalsecurityareawithseveralnationsortheirgovernmentsdepamnentsisheldintwowaysFirstlyisthemutualtreatyenteredintobytherelevantnationsregardingthe

4、issuessuchastheexchangeandshareofinformation，assistanceintheprelitigationinvestigationandtheacknowledgementandexecutionoftheadjudicationofthesecuritysupervisiondepartmentThesecondwayintheinternationalcooperationistheinit

5、iationandjoiningtheinternationalorganization，suchastheInternationalOrganizationofSecuritiesCommission，jointlyTheadministrationontheinformationdisclosureofoverseaslistingandforeignenterpi二=isdg—igabsolutelynecessarytothei

6、nternationalinformationdisclosuresystemAtthepresentstage，therearetwomainwaysinourcountry’scrossbordersecurityofferingandlisting：specialshareissuedwithintileterritoryoroutoftheterritoryandlistedtheterritoryandtheshareissu

7、edandlistedoverseasdirectlyDuetotheirdifferentlocationsoflisting，therequirementsoftheinformationdisclosurearesomehowdifierentTheunificationoftheinformationdisclosuremleisimportanttothedevelopmentofu19Intemationalizedsecu

8、ritymarketTheunificationofthecontentoftheinformafiondisclosurecarldecreasecrossborderissuers’costsoftheinformationdisclosure，increasethecomparabilityoftileinformation行omthedifferentsecuritymarketsofdifierentcountriesanda

9、reasandfacilitateinvestors’readingandunderstandingForthispurpose，IOSCOpublishedtheIntemationalDisclosureStandardsforCrossborder0freringsandInitialListingsbyForeignIssuersinSeptember1998，witharecormnendationthatIOSCOmenlb

10、ersacceptintheirrespectivehoroelurisdictions。，SeverMIssuesandSuggestionsOllOurCountry’sSecafityMarket：1Thelegalsystemshallbeperfected，andtheauthorizationsofthesupervisionshallbeclearlydivided2Thesuperyis!ofi確thepublicann

11、ouncementshallbestrengthened3Thesupervisioncanbestrengthenedby。，t鼯improvenrentofthetechnology4Withinthescopeoftheprinciplesoftheinternationallaw^pauthorizemorepowertothesecuritysupervisiondepartmenttoenrollintheintematio

12、nNsupervision，investigationontheillegalcross—bordersecurityactionsandtheoverseas1111plenlentationofdomesticsecuritylaws5ToemphasizethecivilIiabilitiesofthefalselnfornlationdiscIosureKeyWordsudexNnnlber：InternationalCoope