债权人保护视域下公司信息披露法律制度:问题与对策
Questions and Countermeasure on China Legal System of Corporate Information Disclosure from the Perspective of Creditor Protection
胡道明 1吕清正2
作者信息
- 1. 安徽医学高等专科学校 马克思主义学院,安徽 合肥 230601
- 2. 安徽大学 法学院,安徽 合肥 230601
- 折叠
摘要
以债权人保护为视角进行分析,发现我国现行公司信息披露制度在法律效力位阶、信息披露内容、信息披露程序和信息披露法律责任等方面均存在问题,不利于公司债权人保护.为提升债权人保护水平,在推进公司资本制度改革进程中,必须针对我国公司信息披露制度存在的问题,采取创新公司信息披露立法模式、完善公司信息披露内容、完善公司信息披露程序性规则、强化公司信息披露法律责任等对策予以解决,系统推进公司信息披露制度的完善.
Abstract
From the perspective of creditor protection,the current corporate information disclosure system in China has problems in terms of legal effectiveness level,information disclosure content,information dis-closure procedures,and legal responsibilities for information disclosure,which are not conducive to the protection of corporate creditors.To enhance the level of creditor protection,in the process of promoting the reform of the company's capital system,countermeasures should be taken to address the problems ex-isting in China company information disclosure system,such as innovating the legislative model of compa-ny information disclosure,improving the content of company information disclosure,perfecting the proce-dural rules of company information disclosure,and strengthening the legal responsibility of company infor-mation disclosure,in order to systematically promote the improvement of the company's information dis-closure system.
关键词
债权人保护/公司信息披露/法律制度/债权人利益Key words
creditor protection/company information disclosure/legal system/creditor's interests引用本文复制引用
出版年
2024
NETL
NSTL
万方数据