论股票上市公司的信息披露

Information Revelation about Stock Companies on the Market

股票上市公司进行社会筹资,就必须对外披露会计信息,以保护投资者和潜在投资者的利益。我国《证券法》和相关法律对信息披露做了一些规定,但仍存在一些问题。笔者就相关问题提出了几点措施,希望股票上市公司的信息披露更加完善。

In order to collect capital, stock companies on the market have to reveal its account information to protect the present and potential investor's profits. Stock institution and its related laws regulate how to reveal the information, but there are still some flaws. Some suggestions are put forward in this essay to perfect the information revelation.