在资本市场上,信息的流通引导资源的配置,从某种意义上说,资本市场就是一个信息市场。因此,提升信息披露的有效性,有利于信息在不同市场参与者之间公平、自由和有效地进行交换,从而优化市场资源配置,并促进资本市场的健康和可持续发展。作为国家金融体系的重要组成部分,银行与普通企业相比拥有更广泛的利益相关者,其信息披露的有效与否对市场和社会的影响更大,因为信息不对称或信息披露失真而产生的负面效应 In the capital market, the circulation of information to guide the allocation of resources, in a sense, the capital market is an information market. Therefore, to enhance the effectiveness of information disclosure is conducive to the fair, free and effective exchange of information among different market participants so as to optimize the allocation of market resources and promote the healthy and sustainable development of the capital market. As an important part of the national financial system, banks have a wider range of stakeholders than ordinary enterprises. The effective disclosure of information has a greater impact on the market and society because of the asymmetric information or the distortion of information disclosure Negative effect