本市场是一个信息流动的市场,充分的信息披露是保证资本市场效率的关键因素,是资本市场“三公”原则的具体体现,也是提高资本市场运作效率的根本保障。国内外证券市场的发展历程均表明,证券立法基本框架的中枢就是信息公开。上市公司及时、完整地披露财务及其他信息,可以使投资 This market is a market where information flows. Full information disclosure is the key factor to ensure the efficiency of the capital market. It is also a concrete manifestation of the “three publics” principle in the capital market. It is also the fundamental guarantee for enhancing the operational efficiency of capital markets. The development course of the domestic and international stock markets all shows that the basic framework of securities legislation is the information disclosure. Listed companies timely and complete disclosure of financial and other information can make investment