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投资者保护:明规则 识风险——山西证监局专项宣传之“谨防违规信披”
2017-08-18 06:33:11 中国青年网
一、概述
信息披露,是指上市公司以招股说明书、上市公告书、定期报告和临时报告等形式,把公司及与公司相关的信息,向投资者和社会公众公开披露的行为。
《证券法》第六十三条规定,“发行人、上市公司依法公开披露的信息,必须真实、准确、完整,不得有虚假记载、误导性称述或者重大遗漏。”因此,信息披露是《证券法》公开、公平、公正原则的重要载体,是资本市场健康发展的基石,是投资者和社会公众投资决策的主要依据。目前,我国资本市场已经建立起以《证券法》为主体,相关的行政法规、部门规章以及自律规则等规范性文件为补充的全方位、多层次的信息披露制度框架。
如果信息披露违法违规,相关主体将受到《证券法》《刑法》等的处罚。《证券法》第六十九条规定,“发行人、上市公司公告的招股说明书、公司债券募集办法、财务会计报告、上市报告文件、年度报告、中期报告、临时报告以及其他信息披露资料,有虚假记载、误导性陈述或者重大遗漏,致使投资者在证券交易中遭受损失的,发行人、上市公司应当承担赔偿责任;发行人、上市公司的董事、监事、高级管理人员和其他直接责任人员以及保荐人、承销的证券公司,应当与发行人、上市公司承担连带赔偿责任,但是能够证明自己没有过错的除外;发行人、上市公司的控股股东、实际控制人有过错的,应当与发行人、上市公司承担连带赔偿责任。”《证券法》第一百九十三条规定了信息披露主体和相关责任主体应受到的处罚。《刑法》第一百六十一条规定了“违规披露、不披露重要信息罪”。最高人民检察院公安部《关于公安机关管辖的刑事案件立案追诉标准的规定(二)》第六条规定了信息披露主体的九种违规信息披露行为,涉嫌其中任意一种的,应予立案追诉。
二、典型案例——欣泰电气信息披露违法违规案
欣泰电气为实现在创业板发行上市目的,报送包含虚假财务报告的发行申请材料,骗取发行核准,《2013年年度报告》《2014年半年度报告》《2014年年度报告》中存在虚假记载。2013年12月至2014年12月,欣泰电气在上市后继续通过外部借款或者伪造银行单据的方式,在年末、半年末等会计期末冲减应收款项,大部分在下一会计期初冲回,导致其披露的相关年度和半年度报告财务数据存在虚假记载。另外,欣泰电气实际控制人温德乙以员工名义从公司借款供其个人使用,截至2014年12月31日,占用欣泰电气6388万元。欣泰电气在《2014年年度报告》中未披露该关联交易事项,导致《2014年年度报告》存在重大遗漏。
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