摘要
股票市场信息披露不及时、不完整及虚假陈述等问题严重影响投资者的投资决策与收益,而信息披露违法违规与否主要取决于IPO公司及上市公司大股东及高管人员的职业道德。因此,要改变股票市场信息披露存在的问题,要从法律约束和道德提升两个角度加以改善。一方面,通过完善信息披露法律法规,强化信息披露监管及惩处力度;另一方面,通过塑造良好的社会文化生态,促使信息披露主体树立良好的人生观与价值观,增强其社会责任意识,从根本上杜绝信息披露违法违规问题的发生。
Issues such as untimely, incomplete and false statements in stock market information seriously affect investors’ investment decisions and returns, and information disclosure violations mainly depend on the professional ethics of IPO companies and listed companies’ major shareholders and senior executives.. Therefore, to change the problems existing in the information disclosure of the stock market, we must improve it from the two perspectives of legal constraints and moral improvement. On the one hand, through the improvement of information disclosure laws and regulations, strengthen the supervision and punishment of information disclosure;on the other hand, by shaping a good social and cultural ecology, the main body of information disclosure will establish a good outlook on life and values, and enhance its awareness of social responsibility. Eliminate the occurrence of violations of information disclosure.
出处
《数码设计》
2018年第12期68-69,共2页
Peak Data Science
基金
广东白云学院校级科研课题《我国股票市场的信息披露与监管问题研究》(项目编号:BYKY201527).
关键词
股票市场
信息披露
信息不对称
stock market
information disclosure
information asymmetry