上市公司财务信息披露的质量,既关系着股东的利益,又关系着证券市场的稳定。上市公司信息披露上市公司信息披露一般是指上市公司从维护投资者权益和资本市场运行秩序出发,按照法定要求将自身财务经营等会计信息情况向证券监督管理部门报告,并且向社会公众投资者公告。信息披露应通过招股说明书(或债券募集说明书)、上市公告书、定期报告书、临时报告书及其他披露文 The quality of financial information disclosure of listed companies not only relates to the interests of shareholders, but also the stability of the securities market. Information Disclosure of Listed Companies Disclosure of information of listed companies generally refers to listed companies starting from safeguarding the rights and interests of investors and the operation of capital markets and reporting their accounting information such as their financial operations to the securities regulatory department in accordance with the statutory requirements and notifying the public investors . Information disclosure should be through the prospectus (or bond prospectus), listing announcement, periodic reports, interim reports and other disclosure