资本市场的诚信主要基于上市公司的诚信而建立,而上市公司的诚信则主要依托的是公司治理机制的完善。如何通过加强上市公司治理,提高上市公司的诚信度,以实现资本市场对诚信的基本诉求,是资本市场法治建设的一项重要内容。这些年来,尽管已经有《证券法》、《公司法》以及《上市公司治理准则》、《关于在上市公司建立独 The integrity of capital markets is mainly based on the integrity of listed companies to establish, and the integrity of listed companies is mainly relying on the improvement of corporate governance mechanism. How to strengthen the governance of listed companies, improve the credibility of listed companies, so as to realize the basic aspiration of capital market for honesty and trust, is an important part of the rule of law in the capital market. In recent years, despite the existence of “Securities Law”, “Company Law” and “Governance Guidelines for Listed Companies”, "On the establishment of a listed company