国际板建设的理论、制度和操作层面障碍

本文讨论了国际板建设涉及的三方面的理论问题,以及五个具体操作层面的问题。这三个方面的关系问题是国际板与香港国际金融中心的地位关系问题、国际板与外汇管理制度的关系问题以及国际板与国内板的关系问题。五个方面具体操作层面的问题包括国际板的保荐、发行和审批流程问题、国际板的招股书披露要求问题、国际板的适用财务准则问题、国际板的上市规则问题以及国际板的公司治理问题。

The Theory,System and Operational Obstacle with respect to the Building of International Board

This article discusses issues in connection with the international board, which is to be developed by the Shanghai Stock Exchange, from a theoretic perspective as well as from institutional and procedural perspectives. This article indicates that whether the capital market in China can play a role with respect to pricing in the international capital market after the financial crisis is an important theoretic issue concerning the building of international board. This article further indicates that in order f...