信息披露制度赋能资本市场诚信档案建设：作用机理与建设路径

• 作者： 范鑫鑫 ¹ 孙   军 ¹
• 作者单位：
  1.  扬州大学社会发展学院
• 发布时间：2024-08-05

摘要: 资本市场诚信档案建设是落实诚信工具性价值以支撑信息披露制度有力执 行的重要保障，而信息披露制度体系与机制直接影响着诚信档案建设。文章以信息 披露制度为研究视角，以资本市场诚信档案建设为研究对象，归纳诚信档案建设存 在的现实问题，并以信息披露制度赋能资本市场诚信档案建设的作用机理为依据， 提出以完善前端归集工作、优化中端管理系统、健全终端约束机制作为我国资本市 场诚信档案的建设路径，为资本市场的可持续发展提供信用支持。

Abstract: The information disclosure system is the product of the continuous development of the capital market. Since the reform of the registration system, the information disclosure system has been playing an increasingly prominent role in the market economy. The development of credit archives in the capital market is an important guarantee to implement the instrumental value of credit for supporting the effective implementation of information disclosure system. The system and mechanism of information disclosure system play an important role in the development of credit archives. This paper takes the information disclosure system as the research perspective, and the development of credit archives in the capital market as the research object, summarizes the practical problems existing in the development of credit archives, and based on the working mechanism of information disclosure system empowering the development of credit archives in capital market, this paper puts forward that efforts should be made to improve the front-end collection work, optimize the middle-end management system, and perfect the terminal constraint mechanism as the development path of our capital market credit archives, so as to provide credit support for the sustainable development of capital market.

• 分类： 信息资源管理 >> 档案学
• 稿件状态： 已在期刊出版
期刊名称： 《档案与建设》 2023年 第4期
• 引用： PSSXiv:202408.00716 (或此版本 PSSXiv:202408.00716V1)
  DOI:10.12451/202408.00716
  CSTR:32012.36.PSSXiv.202408.00716
• 推荐引用方式： 范鑫鑫,孙   军.信息披露制度赋能资本市场诚信档案建设：作用机理与建设路径.档案与建设,2023(4).[PSSXiv:202408.00716V1] (点此复制)