Research On Information Disclosure Of Major Asset Restructuring Of Listed Companies In My Country

In recent years,the phenomenon that our country the material assets reorganization of the listed company information disclosure is not standard is outstanding.The investment information is serious asymmetry.False information disclosure has bad effect.At present,that information disclosure is not standard has a worldwide difficult problem.It is especially serious in our country.Standardize information disclosure is the inevitable requirement of securities market regulation.And the material assets reorganization of listed companies is very important part of securities market.However,the material assets reorganization of the listed company information disclosure is not standard,which has led to the interests of the investors severely and wrongfully damaged.Geeya Technology Co.,LTD,as one of the first 28 chinext companies capital market in our country,after the baptism of about seven years has gradually lost its former advantage.Nearly three years for three major asset restructuring,due to the significant financial fraud and the material assets reorganization of suspected fraud problems such as the indemnification,it has suspended risks.In-depth analysis of the cause of severe damage to the interests of the investors behind,instead of wanton violation of information disclosure rules are inseparable.In this paper,through related research literature system review and comb,on the corporate governance theory and fraud triangle theory,a total of four theories as the foundation,nearly three years for three major asset restructuring jyc technology as an example.mainly uses the case analysis,through the analysis of the information disclosure of jyc technology course,the material assets reorganization of the listed company information disclosure in China were studied and discussed.reveals the main problems of the reasons behind,from the perspective of investors' rights and interests protection measures to prevent illegal information disclosure of listed companies owe real reorganization.Securities regulators should be how to deepen the reform,to improve the material assets reorganization of the listed company information disclosure behavior.This paper also puts forward the corresponding countermeasures and suggestions.For example,the cost of breaking the law will be increased from the point of view of the fundamental interest;The charging mechanism of intermediary service agencies will be reformed to enhance their social monitoring functions and so on.