台湾证券市场法制建设,从50年代开始到80年代已逐步完善,其经验可供借鉴。一、有价证券发行制度 (一)、公开原则。由于公开发行有价证券涉及到众多投资人的利益,因此,台湾有关法律规定生产企业发行有价证券必须遵守公开原则。所谓公开原则系指证券发行公司依照公司法和征券交易法的规定,办理有关发行审核 The legal system construction in Taiwan’s stock market has been gradually improved from the 1950s to the 1980s, and its experience can be used for reference. First, the securities issuance system (A), open principle. Since the public offering of securities involves the interests of many investors, the relevant laws in Taiwan require producers to issue securities in accordance with the principle of openness. The so-called open principle refers to the securities issuance company in accordance with the provisions of the Company Law and Securities Exchange Act, for the issuance of audit