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在推行新一轮的公司资本制变革后,商事领域坚持的资本信用主义被打破,如何保护债权人的利益成为此轮改革所要面对的重要议题。企业信息公示制度作为一种事前预防手段大受推崇,但也面临种种质疑。鉴于此,针对我国的企业信息公示制度的实证研究发现:企业信息公示在制度设计和实际运行上都存在一定的问题。其中,在制度层次上的主要问题包括:企业信息公示的监管缺乏、违背公示义务致第三人受损的救济不足、对于企业自愿公开信息没有区别对待等;而在制度运行上的主要问题包括:公示的内容不全面、企业信息公示监管制度执行不到位、企业信息公示的途径单一、第三人未能通过公示平台获取企业信息进一步获取信息成本较高等。上述问题严重制约了企业信息公示制度维护交易安全、保障债权人利益的功能,有必要通过强化有关主体的信息公示责任、完善信息公示的内容、建设第三方信息公示平台等方式完善我国的企业信息公示制度。
After the new round of reform of the corporate capital system, capitalist credit maintained in the commercial field is broken. How to protect the interests of creditors becomes an important topic for this round of reform. The system of publicizing corporate information is highly regarded as an ex ante preventive measure, but it is also facing various questions. In view of this, the empirical research on the system of enterprise information publicity in our country found that there are some problems in the system design and actual operation of the enterprise information publicity. Among them, the major problems at the institutional level include: the lack of supervision on the publicity of corporate information, the lack of relief for the third party in violation of publicity obligations and the lack of discrimination on the voluntary public disclosure of enterprises; and the major problems in the operation of the system include : The contents of publicity is not comprehensive, the implementation of the system of publicity of enterprise information is not in place, the way of publicizing enterprise information is single, the third party fails to obtain enterprise information through the public platform, and the cost of obtaining further information is higher. The above problems have seriously restricted the function of the enterprise information publicity system in safeguarding the transaction security and protecting the interests of the creditors. It is necessary to improve the publicity of enterprise information in our country by strengthening the information disclosure responsibility of relevant subjects, improving the content of information publicity and building a third party information publicity platform system.