c26636204.2021.04.07
论我国上市公司信息披露制度
On Information Disclosure System of Listed Companies in China
上市公司信息披露制度,有利于资本市场的稳定发展。尽管在信息披露方面,已有相应的法律法规,但由于我国证券发展较晚,披露制度在一些方面仍有不足,违规事件屡有发生,既损害中小股东、投资者的利益,又影响证券市场的发展。因此,有必要从我国信息披露制度中的不足之处出发,借鉴美国的有关规定,对上市公司信息披露制度作出一定的修改。
关键词:上市公司、信息披露、证券市场
A listed company's lawful and compliant disclosure of relevant information in a true, accurate and timely manner is conducive to the stable development of the capital market. Although there are relevant laws and regulations on information disclosure, due to the late development of China’s securities, there are still deficiencies in some aspects. Illegal disclosure by listed companies occurs frequently, which not only damages the interests of small and medium shareholders and investors, but also affects the development of the securities market. Therefore, it is necessary to make certain modifications to the information disclosure system of listed companies based on the violation of information disclosure regulations in China and the relevant regulations in the United States.
Keywords: Listed Companies, Information Disclosure, Securities Market