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利益冲突的信息披露规则是证券分析师法律规制的两大核心规则之一,且比利益冲突的阻断和隔离规则更加全面和市场化,也更符合证券分析师的行业特点,其完善程度直接关系着证券分析师的法律规制效果。对比和借鉴美国金融业监管局(FINRA)在2015年11月修改的最新规则,我国当前对分析师进行利益冲突信息披露的场合应该重新界定,增加利益冲突披露的内容,加强对于违反利益冲突披露规则的监督和处罚。
Conflicts of interest disclosure rules is one of the two core rules of the legal regulation of securities analysts, and more comprehensive and market-oriented than the conflict of interest blocking and isolation rules, but also more in line with the securities analyst’s industry characteristics, the degree of its direct It is related to the legal regulation effect of the securities analyst. Comparing and using the latest rules revised by FINRA in November 2015, the current disclosure of information on the conflicts of interest of analysts in China should be redefined to increase the disclosure of conflicts of interest and to strengthen the disclosure of conflicts of interest Rules of the supervision and punishment.