《浅析我国的证劵发行审核制度的现状及发展趋势》-毕业论文.docVIP

武汉工程大学本科毕业论文 PAGE 28 精品 精品 本科生毕业论文（设计） 题 目： 浅析我国的证劵发行审核制度的现状及发展趋势 姓 名： 学 号： 200806074020 系 别：政史与法律系 年 级: 2008级 专 业：思想政治教育 指导教师: 职称：讲 师 2012年5月7日 摘 要 证券发行审核制度是指一国证券监管机构对于证券发行活动进行监管的法律规范及相关制度的总称，它是国家对其证券市场上证券发行活动的外在干预措施，其目的在于防止不良证券进入市场,以保护投资者利益,并保持证券市场的高质、高效运行。该项制度作为一国证券市场的准入制度，与证券发行人、证券投资者等有关各方主体之间的利益息息相关，它能充分保护投资者的合法利益，是证券市场健康有序发展的基本前提。 本文详细阐述了我国的证券发行审核制度，并指出了我国在该项制度上的不足之处。同时，针对我国的证券发行审核制度的现状，提出了一些自己对其发展和完善的看法。 关 键 词：证券发行；审核制度；核准制；注册制 Abstract Securities Issuance System is the general term of legal norms and the related system, the purpose of which is to regulate the activities of securities issuance by State securities regulators. It is the external intervention of the activities of securities issuance in stock market carried out by the state, the aim of which is to prevent the bad stock from the stock market , pretect the legitimate interests of investors and to keep a high quality and efficient operation of the stock market. As an access system of a country’s securities market, the above-mentioned system has close relationships with the interests of the securities issuers and securities investors. Being the basic premise of the healthy and orderly development of the stock market, the Securities Issuance System can fully protect the legitimate interests of the investors. Considering the specific systems of the Securities issuance system as the starting point, the fourth part proceeds a Comparative Study of the Registration System and Approval System of the securities issuance in their audit institutions, audit standars and audit procedures. In the fifth part, firstly, based on the formal four parts, our country’s Securities Issuance System are elaborated in detail, secondly, the insufficiency of our country’s Securities Issuance System is a