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中小股东作为证券市场中的弱势群体,对于公司的了解主要来源于公司对外披露的会计信息,由于其自身及市场的特点,存在着严重的信息不对称现象,其主要其权益很容易受到各方面的侵害。而注册制背景下,证券监管机构不再对发行人的资质进行实质性审核和价值判断,对于缺乏专业知识和判断的中小股东也就提出了更高要求。为了保护中小股东的权益,减少信息不对称,要进一步提高上市公司的会计信息透明度。
As a vulnerable group in the securities market, small and medium-sized shareholders understand the company mainly from the external accounting information disclosed by the company. Because of its own and market characteristics, there are serious information asymmetries. Its major interests are easily affected by various aspects The violation. Under the background of registration system, securities regulators no longer conduct substantive examination and value judgment on the qualifications of issuers, but also put forward higher requirements on minority shareholders who lack professional knowledge and judgment. In order to protect the rights and interests of minority shareholders and reduce the information asymmetry, it is necessary to further improve the transparency of accounting information of listed companies.