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本文基于监管转型背景,探讨了公司治理监管的法律基础,进而研究了公司治理与信息披露的互动关系。本文认为,受制于相关法规的实施条件和成本约束,以信息披露为抓手、问题为导向的公司治理监管模式不仅能顺应简政放权的要求,而且有利于促进市场主体归位尽责。基于此认识,结合公司治理监管的成本效益分析,本文提出了政策建议。
Based on the background of regulatory transition, this article explores the legal basis of corporate governance regulation and then studies the interaction between corporate governance and information disclosure. This paper argues that subject to the implementation of the relevant laws and regulations and cost constraints to information disclosure as the starting point, problem-oriented corporate governance regulatory model can not only comply with the requirements of decentralization and decentralization, but also conducive to promoting market players to return to due diligence. Based on this understanding, combined with the cost-benefit analysis of corporate governance regulation, this paper presents policy recommendations.