次贷危机引发了金融危机,也引发了学术界对信息披露的进一步思考。信息披露是投资者获取资本市场信息的主要渠道,目前我国上市银行在信息披露时注重强制性信息披露,轻视或不情愿自愿性信息披露。现阶段对上市银行信息披露的规范在很大程度上造成了目前的现状,已经出台的规范“屏蔽”了上市银行自愿性信息披露。因此,需要逐步改善上市银行信息披露的环境(包括制度环境、经营环境、投资者环境),保护投资者的知情权。 Subprime mortgage crisis triggered the financial crisis, but also triggered further academic information disclosure. Information disclosure is the main channel for investors to obtain capital market information. At present, listed banks in our country focus on compulsory information disclosure when disclosing information, and despise or reluctantly voluntarily disclose information. At this stage, the norms of information disclosure of listed banks have caused the current status quo to a large extent. The norms that have been promulgated have “shielded” the voluntary disclosure of information by listed banks. Therefore, it is necessary to gradually improve the environment for information disclosure of listed banks (including the institutional environment, business environment and investor environment) and protect the investors’ right to information.