目前,我国场外交易市场发展较快,新三板市场和各地股权交易市场的挂牌企业迅速增加。虽然进展趋势可喜,但是目前我国场外交易市场发展仍处于初级阶段,在各种规则的制定和规范上还存在诸多问题,其中信息披露制度的完善一直是规则构建中的重要问题。境外美国、中国台湾场外交易市场起步较早,发展较为成熟,为我国大陆场外交易市场信息披露制度建设提供了值得借鉴的宝贵经验。为进一步完善我国场外交易市场信息披露制度,需要结合我国的情况在监管体系构建、信息披露方式和信息披露标准等方面加以改进。
<<At present,the development of OTC market is very fast,the NEEQ and local stock markets of listed companies increase rapidly. Although the trend of progress is gratifying,China’s OTC market development is still in its infancy. On the establishment of various rules and specifications also has many problems,the improvement of the information disclosure system has been the important issue of these. The United States,Taiwan OTC market started early,development is relatively mature,For the system in our country construction provides valuable experience. In order to perfect the system of OTC market information disclosure in our country,we should to combine our country’s situation in the construction of the regulatory system and information disclosure systerm or standards to improve.
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