上市公司信息披露违规研究

Research on Illegal Information Disclosure of Listed Companies

信息披露制度的完善是资本市场发展和完善的重要标志之一,我国信息披露制度也伴随着资本市场的发展不断得以完善,但与西方国家较为完善的市场监管机制比较而言,我国资本市场的信息披露监管机制尚处在不断补充和完善的起步阶段。因此,对我国上市公司信息披露违规问题进行研究对促进我国资本市场持续稳定的发展有重要的现实意义。文章将以我国上市公司信息披露违规现状为对象,剖析信息披露违规行为的发生特征及规律,并提出相应政策建议。

The improvement of the information disclosure system is one of the important symbols of capital market development and improvement and China＇s information disclosure system is also accompanied by the continues improvement of the capital market, but compared with the more perfect market regulatory mechanisms in western countries, China＇s information disclosure regulation mechanism of the capital market is still in constantly replenished and improved infancy. Therefore, the study on illegal information disclosure of listed companies has important practical significance to promoting the sustained and stable development of China＇s capital market. This article takes the status of illegal information disclosure of China＇s listed companies as the object, analyzes its development characteristics and rules, and proposes policy recommendations.