A Comparative Study On Information Disclosure Regulation Of Listed Companies In China And United States

Information Disclosure System,as the core system to protect the fairness and transparency in the security market of each nation,has received much attention from many scholars.However,few scholars pay attention to the specific regulation practice of such system.In order to fill this gap and avoid the disconnection between theory and practice,this thesis investigates and analyzes the current regulation mechanism and specific enforcement situations of China and USA,and summarizes their regulation traits.Meanwhile,as the security market of USA has the most perfect and effective regulation mechanism which is a good sample for China to learn,therefore,comparative research method is also used in this thesis to investigate differences and similarities of the enforcement situations in both nations,from which to summarize the deficiencies existing in China's current regulation mechanism,and properly introduce several regulation experiences from USA based on China's current situation and try to propose more detailed and feasible suggestions to provide firm guarantee for the future reform of the registration system and internationalization of the security market of China.