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一、信息披露制度概述(一)涵义信息披露制度,也称公示制度、公开披露制度,是上市公司为保障投资者利益、接受社会公众的监督而依照法律规定必须将其自身的财务变化、经营状况等信息和资料向证券管理部门和证券交易所报告,并向社会公开或公告,以便使投资者充分了解情况的制度。它既包括证券发行前的披露,也包括上市后的持续信息公开,它主要由招股说明书制度、定期报告制度和临时报告制度组成。
I. Overview of Information Disclosure System (I) Meaning Disclosure information disclosure system, also known as the public announcement system and the public disclosure system, is a system in which, in order to protect the interests of investors and supervise the public, listed companies must, in accordance with the law, make their own financial changes and business operations Status and other information and information to the securities management department and the stock exchange, and to the public or announcement, so that investors fully understand the system. It includes both pre-IPO disclosure and post-IPO continuing information disclosure. It consists mainly of a prospectus system, a regular reporting system and an interim reporting system.