上市公司信息披露探析

上市公司向广大投资者披露信息是上市公司必须履行的义务,但是我国上市公司信息披露中还存在不少不规范的现象,损害了我国证券市场和上市公司的健康发展,也使广大投资者蒙受了许多不应有的损失和风险,因此规范上市公司信息披露的呼声越来越高。本文就信息披露概念及原理,探究中国证券市场上市公司信息披露不规范的现状、原因,并针对现有的上市公司信息披露及其监管中存在的问题提出积极对策。

Disclosure are duties of listing companies,but there are lots of abnormal phenomenon in information disclosure existing in our country,and become the obstacle of developing of Chinese stock market and listed companies,and make investors lost money,exposure under risks,hence we need standard the disclosure of listing companies.In this paper,we study the abnormal status of our stock market from the concept,theory of disclosure,and deliver the methods of resolve the problem.