试论上市公司信息披露失真问题及规制

上市公司的信息披露失真问题历来是证券市场上重点规制的对象。我国上市公司信息披露失真既有外部监管方面的原因,也有内部体制的问题,应通过调整信息披露标准、建立上市公司的证券信用评级制度、完善上市公司内部治理结构、落实惩罚性赔偿责任等措施来遏制会计信息披露失真。

It has always been the target of key regulation for the listed company＇s information disclosure distortion on the stock market.The problems of external supervision and internal system cause the information disclosure distortion of the listed companies for China.Accounting information disclosure distortion should be contained by the measures of adjusting the information disclosure standards,establishing securities credit rating system of listed company,improving the internal governance of listed company structure and carring out punitive measures to liability.