关于完善我国上市公司信息披露问题的思考

Meditation on the Issue of Perfecting Information Publication of Our Country's Listed Companies

上市公司信息披露是股票市场的核心问题之一。目前我国上市公司信息披露在及时性、充分性、准确性、公正性等方面存在诸多问题。其原因与我国上市公司体制、法规制度建设、监管、审计执业水平等密切相关。提高上市公司信息披露质量，必须从改善上市公司的治理结构、完善会计审计制度、加强执法力度等方面入手，才能使信息披露向规范有序方向发展，充分发挥其在证券市场中积极有效的作用。

One of the core issues of the stock market is the information publication of listed companies. Currently, a lot of problems exist about the information publication of our country＇s listed companies such as timeliness, sufficiency, accuracy, justice and so on. It is closely related to listed companies＇ system, construction of regulations, supervision, auditing level etc. Improving the quality of listed companies＇ information publication must start with improving management structure, perfecting accounting and auditing system and strengthening law execution. Only in this way can the information publication develop toward standardization and orderliness and its active and effective function in the stock market be fully exerted.