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资本市场从本质上讲是一个信息市场,信息的流通引导资源的配置。提升信息披露的有效性,有利于信息在不同市场参与者之间自由、有效的交换,从而优化市场资源配置,并促进整个资本市场的健康、快速和可持续发展。银行作为一国金融的重要组成部分和拥有广泛利益相关者的特殊企业形态,其信息披露的有效与否,相较于普通企业而言,对资本市场和社会的影响更大,由其信息不对称或信息披露失效
Capital market is essentially an information market, the circulation of information to guide the allocation of resources. Improving the effectiveness of information disclosure will facilitate the free and effective exchange of information between different market participants so as to optimize the allocation of market resources and promote the healthy, rapid and sustainable development of the entire capital market. As an important part of a country’s finance and a special form of enterprise with a wide range of stakeholders, the effectiveness of information disclosure of a bank is greater than that of an ordinary enterprise, and its impact on the capital market and society is greater. Symmetry or failure to disclose information