證券市場資訊之公平與透明

證券市場資訊為本文之核心，本文在第一節概論證券市場資訊，先從證券交易法之規範意旨出發，再到證券法規所遵循的公開原則與公司治理之關係，以及資訊揭露制度對於金融監理的意義。在第二節則是接續檢視我國證券交易法所規範之公開發行公司資訊揭露法制，以及我國公司治理評鑑之目的與現況，從宏觀視角檢視證券市場資訊主要呈現之態樣，接著，在第三節從微觀視角，細究重大訊息與不定期資訊揭露的法規與實務現況，並試提出本文見解及建議。最後，於第四節總結本文，以期使證券市場資訊更為公平與透明。

Information in the securities market is the core of this article. The first section of this article discusses the information in securities market. It starts from the legislative intent of the Securities and Exchange Act, the relationship between full disclosure and corporate governance, and then the meaning of information disclosure system for financial supervision. In the second section, it reviews the legal system of information disclosure regulations for public companies, as well as the purpose and current status of the corporate governance rating system in our country, and examines the main presentation of information in securities market from a macro perspective. The third section examines the current status of the laws and regulations for material information and current reports from a micro perspective, and provides insights and suggestions. Finally, the fourth section concludes this article with an expectation to make the securities market fairer and more transparent.