摘要
“监管沙盒”在解决鼓励金融科技创新与防范金融风险的矛盾中发挥着重要作用。金融科技风险的不确定性、“监管沙盒”相对宽松的监管规则以及复合型监管人才的缺失等问题加剧了测试企业与各相关主体之间的信息不对称,因而有必要针对测试企业建立相应的信息披露制度。在借鉴英国、澳大利亚及新加坡等国制度经验的基础上,我国应为参与“监管沙盒”的测试企业设置以定期周报及临时报告为主的信息披露义务,信息披露的内容应根据申请、测试中及测试结束三个阶段进行具体规定。同时,信息披露应符合时效性、有效性、易理解性、准确性、公平性等基本原则,以保障测试企业信息披露质量。
The“regulatory sandbox”plays an important role in solving the contradiction between encouraging financial and technological innovation and preventing financial risks.Problems such as the uncertainties of Fin-Tech risks,the relatively loose regulatory rules of“regulatory sandbox”and the lack of compound supervisory talents etc.aggravate the information asymmetry between testing enterprises and relevant subjects.Hence,it is necessary to establish corresponding information disclosure system for testing enterprises.On the basis of referring to the institutional experience of Great Britain,Australia and Singapore,China should set up information disclosure obligations of testing enterprises,which mainly include weekly reports and interim reports.The content of information disclosure should be regulated concretely according to the three stages of application,testing and end of testing.Meanwhile,information disclosure should conform to the basic principles of timeliness,validity,comprehensibility,accuracy and fairness,so as to ensure the overall quality of information disclosure of testing enterprises.
作者
戚丽
QI Li(Law School,Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《沈阳工业大学学报（社会科学版）》
2020年第2期161-167,共7页
Journal of Shenyang University of Technology(Social Sciences)
基金
教育部人文社会科学研究青年基金项目(19YJC820020)
安徽省哲学社会科学规划项目(AHSKF2018D05)
安徽财经大学研究生科研创新基金项目(ACYC2018360)。
关键词
金融科技
监管沙盒
测试企业
信息不对称
信息披露
披露义务
披露内容
financial technology(Fin-Tech)
regulatory sandbox
testing enterprise
information asymmetry
information disclosure
disclosure obligation
disclosure content
