首先,从法理上来看,信息公开要解决的问题,是一个受托责任的问题。由于经营权和所有权的分离,我们国有企业作为受托的责任方,有义务、有必要向资产的委托方,也就是社会公众,来披露相关的信息,这是应该有的责任和义务。第二个方面,从我们的研究来看,因为长期关注信息披露方面的进展,我们发现,信息公开是在所有的监管手段当中成本最低的,而且效果非常明显,当然,我们的文件当中也提到,就是信息披露要有一个规范,同 First of all, from a legal point of view, the issue of information disclosure is a matter of fiduciary responsibility. Due to the separation of management rights and ownership, it is the duty and obligation for our state-owned enterprises to act as the entrusted party responsible for the disclosure of relevant information to the client, that is, the public, of the assets. This is the responsibility and obligation that should be owed to our state-owned enterprises. Secondly, from the perspective of our research, because of the long-term concerns about the progress of information disclosure, we find that the disclosure of information is the lowest cost among all the regulatory measures and the effect is very obvious. Of course, we also mention in our paper To, that is, there must be a standard disclosure of information, with