我国上市公司信息披露制度监管问题探析

On Supervision of Information Disclosure System of China's Listed Company

信息披露是投资者了解上市公司、证券监管机构监管上市公司的主要途径,信息披露制度是各国证券法律制度的重要原则。《证券法》和《公司法》修订后,中国证券市场对信息披露的监管要求显著强化。尽管如此,中国的信息披露制度在实践中还存在不少问题。因此,笔者根据信息披露原理,结合有关事实,探究中国证券市场信息披露不规范的现状、动机和原因,并针对现行的信息披露制度及其监管中存在的一些问题进行探讨。

Information disclosure is a main way for investors to know the list companies and for securities regulators to supervise them. Information disclosure system is an important principle for all states in securities law. In China, after revision of Enterprise Law and Securities Law, securities market should strengthen the supervision of information disclosure further. All the same, the China＇s information disclosure system exists many problems. So according to the principle of information disclosure and combining with som facts, the paper studies the aonstandard status, the motivation and the reason, and explores the problems existing in current information disclosure system and in its supervision.