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信息披露,又称信息公开,是指证券发行人、上市公司按照法律强制要求将自己财务、经营状况向社会公众投资者公告的活动。上海自由贸易区在2013年正式挂牌成立,意味着一个崭新的贸易模式即将在我国铺展开来,面对新的形式局面和挑战,相对应的法律制度也必须有新的发展和突破。文章从证券法信息披露制度的角度分析指出了面对上海自贸区成立所产生的对公司证券的影响继而引发的信息披露制度的改革方向,进而引入美国较为成熟的信息披露制度的相关内容,对我国现行的证券法信息披露制度进行了一些修改建议及补充,从而实现完善我国证券法信息披露制度的目的。
Disclosure of information, also known as information disclosure, refers to the activities in which securities issuers and listed companies announce their financial and operating conditions to public investors in accordance with the law. The formal establishment of the Shanghai Free Trade Zone in 2013 means that a brand new trade model will soon be unfolded in our country. Facing the new situation and challenges, the corresponding legal system must also have new developments and breakthroughs. From the perspective of securities information disclosure system, the article points out that in the face of the impact of the establishment of Shanghai FTA on the securities of the Company, the reform direction of the information disclosure system and the introduction of the more mature information disclosure system in the United States, Some amendments and supplements are made to the current system of information disclosure in securities law so as to realize the goal of perfecting the system of information disclosure in China’s securities law.