摘要
规范的信息披露 ,是维护证券市场公开、公平、公正的根本保证。我国上市公司信息披露不规范的根本原因是利益驱动 ,屡禁不止的信息披露违规违法现象严重影响了我国证券市场的健康发展。强化上市公司信息披露的近期工作重点是 :制定和完善上市公司信息披露准则和规则体系、营造诚实守信的社会氛围、完善上市公司治理、加大监管和处罚力度。
Standard information disclosure is the rudimentary guarantee for keeping the openness,fairness and justness of the securities market. Profit driving is the essential reason of the nonstandard information disclosure of listed companies. The health growth of Chinese securities market is being hindered strongly by the repeated actions against relevant regulation and law of some listed companies. The working emphasis at present to strengthen the information disclosure of listed companies are as follows:enacting and perfecting the information disclosure standards and the pertinent criterion system of listed companies,building social environment of honesty and credit,perfecting corporate governance and strengthening supervision and punishment.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2003年第1期98-102,共5页
Journal of Zhongnan University of Economics and Law
关键词
上市公司
信息披露
公司治理
诚信
中国
Listed Company
Information Disclosure
Corporate Governance
Credibility