中国证券业经过了十几年的发展,特别是近些年的改革,制定了一系列的信息披露法规和规章。从整体上看,中国上市公司信息披露的质量在逐年提高,信息披露制度在不断完善,披露要求更加具体,更有针对性,许多内容已与国际接轨,但与发达的资本市场相比还有一定的差距。本文研究我国上市公司信息披露有效性水平及存在的问题。 After more than a decade of development, the securities industry in China has made a series of laws and regulations on information disclosure especially in recent years. On the whole, the quality of information disclosure of Chinese listed companies is increasing year by year. The system of information disclosure is constantly improving. The disclosure requirements are more specific and targeted. Many of them have been in line with international standards. However, compared with developed capital markets, A certain gap. This paper studies the effectiveness of information disclosure of listed companies in China and the existing problems.