我国已初步形成了以《证券法》为主体,相关的行政法规、部门规章等规范性文件为补充的全方位、多层次的上市公司信息披露制度框架。该框架从原则性规范到操作性规范,从信息披露的内容、形式到手段,都作出了较为科学合理的规定,基本与国际接轨。本文对首次信息披露与持续性信息披露的内容进行具体分析。 China has initially formed an all-round and multi-level system of information disclosure for listed companies supplemented by such regulatory documents as the Securities Law, relevant administrative regulations and departmental rules. The framework from the principle of norms to operational norms, from the content of information disclosure, form and means, have made a more scientific and rational provisions, the basic line with the international community. This article makes a concrete analysis of the contents of the first information disclosure and the continuous information disclosure.