上市公司及时、真实、公平、充分地向广大投资者披露可能影响投资者决策的信息是上市公司必须履行的义务。从宏观而言,它有助于国家的宏观调控和市场的运转,有助于社会资源的优化配置,有助于维护证券市场秩序,促进证券市场的发展;从微观而言,以企业外部信息需要者角度来看,它有助于保障投资者和债权人等信息使用者的利益。因此,及时、公平、真实、充分的上市公司会计信息披露于国于民于企业都是大有好处的。 It is an obligation that listed companies must fulfill in order to timely, truthfully and equitably disclose the listed companies’ information that may affect the decision-making of investors. From a macro perspective, it helps the country’s macro-control and market operation, contributes to the optimal allocation of social resources, helps to maintain the securities market order and promote the development of the securities market. From the micro perspective, From the consumer’s point of view, it helps to protect the interests of information users, such as investors and creditors. Therefore, timely, fair, true and full disclosure of accounting information of listed companies in the country Yu in the business are of great benefit.