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一、我国上市公司信息披露的产生及我国当前信息披露的现状自20世纪改革开放以来,我国证券市场从无到有,由小到大,发展速度惊人。从1990年的几只股票到2011年底的2000多只。证券市场规模的不断发展,对证券市场的规范与监管提出了更高的要求。上市公司信息披露是投资者了解上市公司运营情况,证券监管机构监管上市公司,国家宏观经济调控部门据以制定调控措施的主要途径。上市公司及时、真实、完整的信息披露是保证证券市场公开、公平、公正的必要前提。
First, the information disclosure of China’s listed companies and the current status of China’s information disclosure Since the reform and opening up in the 20th century, China’s securities market from scratch, from small to large, the pace of development amazing. From a few stocks in 1990 to more than 2,000 by the end of 2011. The continuous development of the stock market has put forward higher requirements on the regulation and regulation of the securities market. Information disclosure of listed companies is the main way for investors to understand the operation of listed companies, supervise the listed companies by the securities regulatory authorities and formulate the regulatory measures according to the macro-economic regulatory authorities. The timely, true and complete information disclosure of listed companies is a necessary precondition to ensure the stock market is open, fair and just.