Research On The Supervision System Of Information Disclosure Of Chinese Listed Companies

With the coming of the information era and the development trend of capitalsecuritization, information disclosure rules of listed companies has become basic andcore system in securities capital market, also are key point of capital marketregulation, this is the result of high correlation between the interests of the publiclisted companies and investors. Standardize listed company information disclosurerules and strengthen supervision, will help to improve the level of corporategovernance, protect the interests of investors, stabilize capital market, improve marketallocation of resources.Many researchers study information disclosure rules itself from the perspectiveof "information disclosure rules of listed companies", however few people do theresearch of the listed company information disclosure supervision system. So, thisthesis is based on capital markets regulation perspective, study Chinese listedcompany information disclosure regulation system.This article is divided into three parts, the introduction, body and conclusion:the introduction mainly introduces the research background, significance of writingand research methods; the body part will talk about practical and special issuesaccording to the division of chapter and section; Conclusion part makes anoverall assessment of the writing, and points out the deficiency of writing and regret.The body part details are as follows:The first chapter is "the history of the information disclosure supervisionsystem and theoretical basis". This chapter is divided into two sections, one is theorigin, development and evolution of information disclosure system and another is thetheoretical basis of information disclosure system.The second chapter is "The summary of Chinese listed company informationdisclosure supervision". First of all, this chapter points out reason of carry onsupervision of information disclosure of the listed companies and the purpose ofsupervision. Then, using the normative analysis from static perspective, supervisionsystem is divided into institutional regulation and legal regulation. Institutionalregulation talks about properties and duties of supervision institution and theirrelationships with each other, legal regulation talks about related law system and supervision model, content and ways that derived from the law rules.The third chapter is “Positive analysis of Chinese listed company informationdisclosure supervision system ". This chapter uses positive analysis method, throughadministration institution’s punishment and treatment of the relevant events, as well asinformation disclosure index, with the perspective of dynamic to analyze realconditions of listed company information disclosure.The fourth chapter is "the Chinese listed company information disclosuresupervision system problems and Suggestions for improvement”. This chapterdiscusses discovered problems on the basis of former content, and put forward someauthor’s opinions to the solution of the problem and improvement.