Perfection Of Information Disclosure System For Corporate Creditor Protection

With the advent of company law,the Information disclosure system has not been perfected for a long time,and the public company has not been able to disclose its own important information too much because it blindly upholds its own interests,which makes the creditor’s right to know important information such as its assets greatly damaged,and the ultimate creditor’s interests are difficult to obtain effective protection.As we all know,the company’s information disclosure system was originally created to protect investors,that is,the interests of corporate creditors,accept the supervision of the public,but in practice,because the company’s governance,management and financial situation and other important information are firmly controlled by its operators,resulting in the company’s creditors in the acquisition of such information lack of corresponding channels,in a very disadvantaged position,its interests can not be effectively guaranteed in the end.and the protection of creditor’s interests is necessary to safeguard fair business transactions,is the key to promote market efficiency,stimulate market vitality and promote economic prosperity,but all this depends on the improvement of information disclosure system.It is obvious that the construction and perfection of the information disclosure system is of great significance to the protection of the interests of creditors.Thus,if the creditor’s right to know is to be fully protected,the most important of these is undoubtedly to enable the creditor to have a clear grasp of the company’s assets and other important information and its changes.In other words,the key for creditors to achieve self-protection lies in mastering important information such as the company’s real assets.Although creditors in order to obtain important information such as corporate assets to build a rights protection system,there is no clear legislative provisions in the legislation,but this does not mean to make it laissez-faire,helpless,we believe that through our full appeal of academic research,that will inevitably lead to the improvement and improvement of legislation,and therefore,The author thinks it is quite necessary to discuss the protection of creditors from the perspective of corporate information disclosure.This article includes the introduction and the text.The introduction first takes the background and significance of the introduction of the article as the beginning,then makes a careful analysis and comparison of the current research situation of the problem at home and abroad,finally,expounds the research content and research methods.The following text is roughly divided into four parts,first of all,through the concept and classification of corporate creditors,the company creditor protection necessity analysis,the damaged situation of the company creditor,the paper makes a analysis on the theory of creditor protection;Secondly,through four aspects of the concept of information disclosure system,the basic theory of Information disclosure system,the composition of information disclosure system and the problems existing in China’s corporate information disclosure,the paper make the theoretical analysis of Information disclosure system;Thirdly,This paper probes into the investigation of the legislative experience of the American and Japanese Information Disclosure System,and discusses the construction of the information disclosure system in our country on the basis of the analysis of the legislative experience of the United States and Japanese in the company’s information disclosure,so as to better protect the interests of creditors.Finally,the concrete measures and suggestions to improve the information disclosure system in our country are introduced systematically.This chapter mainly through the Company information disclosure scope to further clarify and typology,giving full play to the role of external oversight,reforming CPA Industry the improvement of the Company information query system and the legal accountability mechanism and other perspectives to expound the improvement measures of the information disclosure system.