对我国上市公司信息披露的思考

China's Listed Companies' Information Disclosure

上市公司是证券市场中的一个重要信息源,是证券市场稳定发展的一个重要因素。在我国,由于证券市场起步较晚,而且我国的股份制经济是在计划经济向商品经济转轨过程中即商品经济不发达的情况下进行的,因此,上市公司在财务信息披露方面还存在许多问题。就我国证券市场目前的状况来看,分析上市公司财务信息披露问题的成因并研究对策具有十分重要的现实意义,拟在对我国上市公司信息披露中存在的问题进行了描述,并针对存在的问题提出了如何加强监管和规范的对策。

Listed companies conduct an important information source and an important factor in stability development of the stock market. China＇s stock market started fairly late,and the economy under the joint-stock system is carried under the circumstances through the planned economy to the commodity economy switch process. As a result, listed companies also have many problems in the financial information disclosure. On the current situation, analysis of the causes on financial information disclosure and the measures to tackle the issue have the very vital significance. This article carries on the description on the financial information disclosure ,and puts forward countermeasure on how to strengthen the supervision and standard.