我国证券市场信息披露的现状、问题与对策

Situation,Problems and Countermeasures of China's Securities Market Information Disclosure

目前,我国证券市场信息披露体系已经基本建立,信息披露的内容及其编制要求、信息披露的监管体系以及信息披露的法律体系都在不断完善。但是在证券市场逐利性的驱动之下,信息披露瑕疵仍然存在并且越来越隐蔽。信息披露不完整、不真实、不及时的现象依然存在。因此,证券监管者必须识别证券市场信息披露存在的问题,并采取有效措施强化信息披露的有效性。

Information disclosure architecture has been established in china security market recent years. Information disclo- sure system is being constantly improved, which include content and publish requirement, regulation system and legal system. But, information disclosures defects are still exist and even more concealment in profit-driven security market.Phenomenons such as incomplete, untruthful, untimely in information disclosure are general. Therefore, regulator of security market should recognize problems in information disclosure, and then take measures to improve effectiveness of information disclosure.