美国存托凭证的法律问题研究

发布时间：2018-05-14 02:07

本文选题：美国存托凭证 + 法律关系　；参考：《大连海事大学》2011年硕士论文

【摘要】：美国存托凭证是一种金融衍生工具,最早产生于美国,六七十年代就有了一定的发展。美国存托凭证解决了美国与其他国家在证券交易制度、外汇管理制度等方面的困难,是外国公司在美国证券市场上融资的重要工具。同时美国存托凭证已经成为广泛投资者接受的投资金融工具。随着世界经济的发展,多数中国企业在美国证券交易市场以美国存托凭证的形式上市融资,而且获得成功。目前,我国国际板推出在即,业内人士呼吁推出中国存托凭证。在这一背景下,如何建立科学合理的中国存托凭证法律制度,成为理论研究也是本文关注的焦点。本文的主要内容分为四部分：第一部分是美国存托凭证的概述,包括美国存托凭证的含义、分类与历史发展。第二部分是美国存托凭证的法律关系。包括美国存托凭证的法律关系的主体、客体和内容。第三部分是美国存托凭证投资者权利的保护。包括投资者权利保护的必要性与美国存托凭证投资者的保护机制。第四部分是美国存托凭证制度对我国发行中国存托凭证的启示,包括中国存托凭证提出的背景与意义、美国存托凭证制度对中国存托凭证在发行类型与发行机构的借鉴、发行中国存托凭证的困难及其解决、建立中国存托凭证法律制度的必要性以及建立中国存托凭证法律制度的构想。
[Abstract]:American Depository receipt is a kind of financial derivative, which originated in the United States and developed in the 1960s and 1970s. American Depository receipts (Depository receipts) have solved the difficulties in the securities trading system and foreign exchange management system between the United States and other countries, and are an important tool for foreign companies to raise funds in the United States securities market. At the same time, American depositary receipts have become a widely accepted investment financial instrument for investors. With the development of the world economy, most Chinese enterprises are listed and raised in the form of American depositary receipts in the American stock exchange market. At present, the introduction of China's international board is imminent, the industry called for the introduction of Chinese depositary receipts. Under this background, how to establish a scientific and reasonable legal system of depository receipt in China has become the focus of this paper. The main content of this paper is divided into four parts: The first part is an overview of American depositary receipts, including the meaning, classification and historical development of American depositary receipts. The second part is the legal relationship of American depositary receipts. It includes the subject, object and content of the legal relationship of American depositary receipt. The third part is the protection of the rights of American depository receipts investors. It includes the necessity of investor rights protection and the protection mechanism of American depository receipts investors. The fourth part is the enlightenment of the American depository receipt system to China's issuance of Chinese depositary receipts, including the background and significance of the Chinese depositary receipts, the reference of the American depositary receipt system to the issuing types and issuing institutions of Chinese depository receipts. The difficulty and solution of issuing Chinese depository receipt, the necessity of establishing Chinese depositary receipt legal system and the conception of establishing Chinese depository receipt legal system.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D971.2;DD912.28

【参考文献】