信息披露,又称信息公开,指的是通过一定的载体向社会公众发布和传递上市公司有关信息的制度。目前我国证券市场不仅披露程度低,而且还存在较多的虚假披露。本文通过对国外发达证券市场的信息披露制度进行多方面的比较分析,以期为我国证券市场信息披露制度建立与完善提供有力的理论依据。 Information disclosure, also known as information disclosure, refers to the system of releasing and passing information about listed companies to the public through certain carriers. At present, China’s securities market not only has a low degree of disclosure, but also has more false disclosures. In this paper, we make a comparative analysis of the information disclosure system of the developed securities markets in foreign countries in order to provide a strong theoretical basis for the establishment and improvement of the information disclosure system of the securities market in our country.