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信息披露是上市公司为保障投资者利益、接受社会公众的监督,将公司财务状况和经营成果以及其他资料向社会公开或公告的行为。信息披露是证券市场的基石,是确保建立公开、公正、公平的证券市场的根本前提。我国证券市场自诞生以来,关于虚假财务信息披露事件层出不穷。上市公司的信息披露无论从制度建设方面还是从执行效果方面均不尽完善,信息披露从内容上看:上市公司披露的财务信息不充分、不完整;从质量上看上市公司披露的财务信
Disclosure of information is a listed company to protect the interests of investors, accept the supervision of the public, the company’s financial position and operating results and other information to the public or announcement behavior. Information disclosure is the cornerstone of the securities market and the fundamental prerequisite for ensuring the establishment of an open, fair and equitable securities market. Since the birth of China’s securities market, there have been an endless stream of events concerning the disclosure of false financial information. Information disclosure of listed companies is not perfect in terms of system construction or execution effect. The content of information disclosure is as follows: the financial information disclosed by listed companies is not sufficient and incomplete; the quality of listed companies’ financial information