随着改革的不断深入,市场经济日益完善,在资本与证券市场高度发展,信息依赖性日益增强的今天,上市公司财务信息披露的意义是举足轻重的。本文在对论述上市公司财务信息披露相关理论的基础上,分析了我国上市公司财务信息披露的现状,并就这些问题提出了一些针对性意见。 With the continuous deepening of reforms, the market economy has been increasingly perfected. With the highly developed capital and securities markets and the increasing information dependence, the significance of the disclosure of financial information of listed companies is of utmost importance. Based on the theory of disclosure of listed company’s financial information, this paper analyzes the status of disclosure of financial information of listed companies in China, and puts forward some targeted opinions on these issues.