资源与产业 ›› 2009, Vol. 11 ›› Issue (5): 149-152.

• 问题研究 • 上一篇    下一篇

国内外证券市场信息披露制度发展趋势比较——以矿业项目信息披露为例

吴红梅1王俊莉1张明燕2   

  1. (1 华北地质勘查局 综合普查大队,河北 三河 065201;2国土资源部 矿产资源储量评审中心,北京 100035)
  • 收稿日期:2009-05-10 修回日期:2009-09-07 出版日期:2009-10-20 发布日期:2009-10-20
  • 作者简介:吴红梅(1969— ),女,副总会计师,主要从事资源经济与资源环境规划研究。E-mail:zmyzyclps@126.com

A CASE STUDY ON INFORMATION DISCLOSURE OF MINING PROJECTS: COMPARISON BETWEEN INTERNAL AND FOREIGN SECURITY MARKET INFORMATION DISCLOSURE SYSTEMS

WU Hong-mei 1, WANG Jun-li 1, ZHANG Ming-yan 2   

  1. (1. Comprehensive Geobrigade, North China Geology and Exploration Bureau, Sanhe 065201, China; 
     2. Assessment Ceter of Mineral Resources & Reserves, MLR, Beijing 100035, China)
  • Received:2009-05-10 Revised:2009-09-07 Online:2009-10-20 Published:2009-10-20

摘要:

本文概述了国内外证券市场信息披露制度的发展趋势,分析了矿业项目信息披露前需要进行严格审查的原因,探讨了我国证券管理部门在目前缺位的情况下所应承担的使命和责任。

关键词: 证券市场;信息披露制度;矿产资源储量

Abstract:

This paper gives a brief introduction to the trend of internal and foreign security market information disclosure systems, analyzes the causes of a strict audit on the mining projects, and discusses the missions and responsibilities of security administration during unsound reform.

Key words: security market; information disclosure systems; mineral resources and reserves

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