论文部分内容阅读
差异化的信息披露是证券市场公平与效率的体现,有助于全面保护投资者利益,降低上市公司信息披露成本,增加监管的针对性。上市公司质量是信息披露差异化的衡量标准,上市公司信息披露的差异化体现在对证券信息是否披露、披露方式和披露重点的判断和认定上。为了构建我国的差异化信息披露,要明确信息披露的法律依据,规范和强化信息披露差异化的认定,建立信息披露差异化的等级制度。
Differentiated information disclosure is the embodiment of equity and efficiency of securities market, which helps to protect the interests of investors in an all-round way, reduce the information disclosure costs of listed companies and increase the pertinence of supervision. The quality of listed companies is a measure of differentiation of information disclosure. The difference of information disclosure of listed companies is reflected in the judgment and cognizance of whether disclosure of securities information, ways of disclosure and key points of disclosure. In order to construct the differentiated information disclosure of our country, we must clarify the legal basis of information disclosure, standardize and strengthen the cognizance of the differentiation of information disclosure, and establish the hierarchical system of information disclosure differentiation.