我国证券市场信息披露存在的主要问题及原因分析

Analysis of the Key Problems and the Reasons of Information Disclosure in China's Security Markets

信息披露的公正、及时、准确和完整 ,是保护投资者利益和促进证券市场顺利发展的必要条件。当前 ,我国证券市场的信息披露 ,还存在许多问题 ,诸如披露不及时、不充分、乃至故意弄虚作假。导致这些问题的原因很多 ,最为突出的原因包括 :法律法规的不完善、监管及处罚不力、会计准则制定的滞后性、中介机构缺乏风险意识、以及上市公司治理结构的不健全等。因此 ,完善我国证券市场信息披露 ,就必须多管齐下。

To safeguard the investors interests and to promote the securitry markets developing smoothly,information disclosure must be fair,timely,accurate,and complete.Today,there are still a lot of problems in Chinas security markets,such as not timely,not complete,and to practice fraud intentionally.The main reasons for these problems include:information disclosure laws and regulations are not perfect,the supervision and punishment are not forceful,the making and enforcement of some accounting standards are not very timely,intermediary institutions are lack of risk consciousness,and the corporate governance of listed companies is irregular,etc.To improve the information disclosure in Chinas security markets,we have to make great efforts in many ways.